Corrective Action Plans

Finding 43358 (2022-004)

Material Weakness 2022

MI

Reporting Internal Control / Segregation of Duties

Relief After Violent Encounter, Inc. (dba SafeCenter) For the Year Ended September 30, 2022 Relief After Violent Encounter, Inc. (dba SafeCenter) respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Clark Schaefer Hackett 3505 Coolidge Road Eas...

Relief After Violent Encounter, Inc. (dba SafeCenter) For the Year Ended September 30, 2022 Relief After Violent Encounter, Inc. (dba SafeCenter) respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Clark Schaefer Hackett 3505 Coolidge Road East Lansing, Michigan 48823 Audit Period: Year ended September 30, 2022 Contact Person: Hannah Gottschalk The findings from the September 30, 2022 Schedule of Findings and Responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2022-001: Material adjustments to the Schedule of Expenditures of Federal Awards (SEFA). Recommendation: The Agency should implement internal controls over financial reporting to ensure the proper inclusion of all federal awards on the SEFA. Actions to be taken: The organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. The procedure will require an additional layer of review of the SEFA by both the Executive Director and Outsourced Finance Director prior to being issued to the auditors. Finding 2022-002: Material adjusting journal entry. Recommendation: We recommend the Agency enhance its internal controls over financial reporting with steps such as review of accrued payroll adjustments. Actions to be taken: The organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. The procedure will require an additional layer of review of adjustments to accruals by both the Executive Director and Outsourced Finance Director prior to reports being issued to the auditors. Findings 2022-003: Late filing of the Single Audit with the Federal Audit Clearinghouse (FAC). Recommendation: The Agency should implement internal controls over the financial reporting to ensure the proper inclusion of all federal awards on the SEFA which allows the audit to be completed timely. Actions to be taken: The organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. The additional review procedure for SEFA preparation will significantly reduce the possibility of any errors moving forward. Finding 2022-004: Reporting. Recommendation: The Agency should implement an internal control system that includes the timely submission of reports. Actions to be taken: The organization concurs with the facts of this finding and has procedures in place to ensure the timely submission for reporting.

View Audit 50828

Finding 43356 (2022-001)

None 2022

Partners for Peace

ME

Reporting § 200.512

Corrective Action Plan Finding Number 2022-001 Partners for Peace concurs with this finding. The Organization will hire or contract with qualified accountants to timely close the year-end accounting records and prepare for the annual audit. September 30, 2023 Amanda Cost, Executive Director (800...

Corrective Action Plan Finding Number 2022-001 Partners for Peace concurs with this finding. The Organization will hire or contract with qualified accountants to timely close the year-end accounting records and prepare for the annual audit. September 30, 2023 Amanda Cost, Executive Director (800) 863-9909

View Audit 51104

Finding 43348 (2022-002)

Material Weakness 2022

Mississippi State Medical Association

MS

Questioned Costs Reporting Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table

View Audit 45182 Questioned Costs: $1

Finding 43347 (2022-001)

Material Weakness 2022

Mississippi State Medical Association

MS

Reporting Internal Control / Segregation of Duties Material Weakness

See Corrective Action Plan for chart/table

View Audit 45182

Finding 43335 (2022-002)

Significant Deficiency 2022

Oklahoma Panhandle State University

OK

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.303

Department of Education Oklahoma Panhandle State University respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are nu...

Department of Education Oklahoma Panhandle State University respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 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?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2022-002 Higher Education Emergency Relief Fund (HEERF) - Reporting Assistance Listing Number: 84.425 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the University review and update current procedures to ensure HEERF program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has evaluated and updated procedures to ensure documentation of supervisory review and reports are filed timely. Name(s) of the contact person(s) responsible for corrective action: Elizabeth McMurphy, VP of Fiscal Affairs Planned completion date for corrective action plan: December 2022 If the Department of Education has questions regarding this plan, please call Elizabeth McMurphy at 580-349-1566.

View Audit 48774

Finding 43328 (2022-002)

Material Weakness 2022

Sioux Falls School District 49-5

SD

Material Weakness Reporting Internal Control / Segregation of Duties

Identifying Number: 2022-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion ? 84.425E; Institutional Portion ? 84.425F Finding: The required quarterly public reports were not posted to the District?s website for the student aid portion or the institutional portio...

Identifying Number: 2022-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion ? 84.425E; Institutional Portion ? 84.425F Finding: The required quarterly public reports were not posted to the District?s website for the student aid portion or the institutional portion. Corrective Action Taken or Planned: This relates to the reporting requirements of funds received under the Coronavirus Aid, Relief, and Economic Security Act (CARES), the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA), and the American Rescue Plan (ARP) legislation, more commonly referred to as Higher Education Emergency Relief Funds I, II, and III. The legislation included reporting requirements for both the Institutional portion and Student Aid portions of the federal awards. Institutional reports are to be filed with the US Department of Education (USDOE) on forms prescribed by the Department indicating expenditures in eligible categories for the covered quarter. A standardized reporting document was not established for the Student Aid Distributions; however, distribution amounts, determination methodologies, and eligibility requirements are to be reported in a conspicuous location on the Institute of Higher Education?s website. Institutional reports have been completed. The required expenditure information was reported on the quarterly report associated with the actual draw down of the federal funds from the USDOE grants management system (G5) and not when the actual expenditures were incurred. The basis for reporting the expenditures in this manner was derived from an incorrect interpretation of a Technical Assistance Webinar related to Quarterly Reporting requirements and guidance contained in correspondence received from the USDOE Program Contact. The Student Aid portion of the federal award has been distributed in multiple awards corresponding to specific periods of student enrollment (i.e., Spring 2020, Fall 2020, Spring 2021, Fall 2021, Spring 2022). Reporting for the Spring 2020 and Fall 2020 distribution periods have been posted to Southeast Technical College?s website for the Spring/Fall 2020 distribution. Additional corrective actions will include the College compiling the Student Award information for the remaining distributions for publication on the website as required under the various HEERF guidelines and legislation. Reporting deadlines will be confirmed and posted to staff calendars to ensure timely review and filing of all reports. Future reports will be posted on a timely basis following supervisory review by the Vice President of Finance and Operations, Southeast Technical College. Contact person: Rich Kluin, Vice President ? Finance and Operations, Southeast Technical College Status of finding ? The above corrective actions will be implemented beginning April 1, 2023.

View Audit 45973

Finding 43322 (2022-001)

Material Weakness 2022

Colome Consolidated School District No. 59-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Betsy Rohde, Business Manager for the Colome Consolidated School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monet...

Betsy Rohde, Business Manager for the Colome Consolidated School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary resources available prevent the hiring of additional staffing to the business office at the proper levels for internal controls. The Colome Consolidated School District has an internal controls policy to identify areas of risk and implements that policy to reduce the risk of any mistakes and inappropriate or illegal activity within the school district. The school board will review the policy to identify any areas that still leave a significant risk to ensure all financial activities are monitored by more than one individual. This is an ongoing process.

View Audit 44382

Finding 43321 (2022-001)

Significant Deficiency 2022

Jewish Foundation for Group Homes, Inc.

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

February 23, 2023 Federal Agency: US Department of Health and Human Services Jewish Foundation for Group Homes, Inc. (d.b.a. Makom) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, through June 30, 2022 The findings from the...

February 23, 2023 Federal Agency: US Department of Health and Human Services Jewish Foundation for Group Homes, Inc. (d.b.a. Makom) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, through June 30, 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 None FINDINGS?FEDERAL AWARD PROGRAMS AUDIT 2022-001 ? Allowable Costs and Activities Federal Agency: US Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Listing No. 93.498 Award Period: Reporting Period 2 for Funds Received July 1, 2020, to December 31, 2020, used through December 31, 2021 Recommendation: The auditors recommended that management develop and document clear and consistent policies and procedures for determining overnight stipend pay to improve the controls surrounding payments and comply with federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, Makom has discontinued the policy of paying overnight stipends. Action taken in response to finding: Management will ensure that in the future any such disbursement procedures are supported by clear and consistent policies and procedures to ensure the controls surrounding these special disbursements comply with federal awards. Name of the contact person responsible for corrective action: David Ervin, CEO Planned completion date for corrective action plan: July 1, 2022 If the Health Resources and Service Administration has questions regarding this plan, please call Diane Rubinstein, Chief Financial Officer, at 240-283-6004.

View Audit 44380

Finding 43320 (2022-001)

Significant Deficiency 2022

Delaware County Community College

PA

Reporting Significant Deficiency

U.S. Department of Education: Delaware County Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year en...

U.S. Department of Education: Delaware County Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Herbein + Company, Inc., 2763 Century Boulevard, Reading, PA 19610 Audit Period: Year ended June 30, 2022 Contact Person: Dr Patricia Benson, Vice President, Finance & Administration/Treasurer Anticipated Completion Date: March 31, 2023 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2022-001 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 - Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ALN 84.425E Award #P425F20035 Condition/Cause The College was not in compliance with a segment of the reporting requirements of Section 18004(a)(1) pertaining to the College?s website for inspection by the public related to HEERF III (ARP) funding. Recommendation The requirements for the reporting under HEERF student aid have evolved over the life of the grant, and it is important to ensure reporting requirements are being met as they change. We recommend the College update their website for the information related to the student portion of HEERF III (ARP) including the disbursement methodology and the number of students who received the funding. Management Response The College?s methods used to determine which students received the emergency financial aid grants and the total number of students who received funding, was documented internally for supporting parties and stakeholders. However, the website was not updated in a timely manner, but has since been modified. If the Department has any questions regarding this plan, you can contact Delaware County Community College at 610-359-5100 or 901 Media Line Road, Media, PA 19063. Respectfully, Dr. Patricia Benson Vice President, Finance & Administration/Treasurer

View Audit 44378

Finding 43314 (2022-001)

Material Weakness 2022

Wagner Community School District No. 11-4

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially...

The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Control Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.

View Audit 44376

Finding 43312 (2022-001)

Material Weakness 2022

Hanson School District No. 30-1

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially ...

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for internal controls. The district is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk. Procedures are altered at the times throughout the year to try to mitigate for the lack of segregation of duties, due to the limited staff. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk of the district.

View Audit 44374

Finding 43302 (2022-006)

Significant Deficiency 2022

YWCA West Central Michigan

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corre...

Finding Number: 2022-006 Condition: For each of the four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Planned Corrective Action: Management will establish a reporting calendar for review and approval during the onboarding of each grant agreement. Management will periodically review the completeness and accuracy of and adherence to the reporting calendar. After several staffing changes were made, all reports and financial status reports have been submitted timely. A calendar has been created as of August 2022 and being fully utilized. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 2/1/2022

View Audit 39808

Finding 43300 (2022-007)

Significant Deficiency 2022

YWCA West Central Michigan

MI

Reporting § 200.502 § 200.510

Finding Number: 2022-007 Condition: For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Planned Corrective Action: Grant documents will be reviewed upon receipt to determine the proper ALN and the...

Finding Number: 2022-007 Condition: For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Planned Corrective Action: Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023

View Audit 39808

Finding 43287 (2022-001)

Significant Deficiency 2022

Lane Electric Cooperative, INC

OR

Reporting Internal Control / Segregation of Duties

Lane Electric officials understand the requirements for a review process for transactions to be considered reimbursable as allowable costs. Each month, the Controller will review each transaction that has been added to the reimbursable cost database to ensure that there are not any disallowable cost...

Lane Electric officials understand the requirements for a review process for transactions to be considered reimbursable as allowable costs. Each month, the Controller will review each transaction that has been added to the reimbursable cost database to ensure that there are not any disallowable costs included. The Controller will maintain proper education and training to accurately determine that only allowable costs have been reported on the Schedule of Expenditures and Federal Awards, and ultimately on the request for reimbursement. Lane Electric agrees to comply with this within 90 days of the filing date of the financial statements.

View Audit 39806

Finding 43275 (2022-002)

Significant Deficiency 2022

Governors State University

IL

Reporting Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

2022-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: The University reports enrollment status changes to the U.S. Department of Education?s National Student Loan Data System (NSLDS) through the National Student Clearinghouse (NSC), a third-party servicer. There is currently no mechanism...

2022-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: The University reports enrollment status changes to the U.S. Department of Education?s National Student Loan Data System (NSLDS) through the National Student Clearinghouse (NSC), a third-party servicer. There is currently no mechanism for reporting students who were administratively withdrawn after the semester (the students registered for) ended until after the next reporting cycle to the NSC. The University will work with the NSC to determine a course of action to report these exceptions to NSLDS at the earliest possible date. Responsible University Personnel: Timothy Carroll, Registrar. Anticipated completion date: Summer 2023 Term.

View Audit 49807

Finding 43252 (2022-005)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its procedures to ensure that key personnel changes are reported to the Department of Education in the required 10-day timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has made sure that more than the Financial Aid Director has the information to access the E-APP. We also put into place a secondary designated person for SAIG and other portals and process as able. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: February 2023

View Audit 49806

Finding 43251 (2022-003)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement wi...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar's Office has been working with National Student Clearinghouse since September 22, 2022, to review findings on error reports and how to resolve the specific errors. For example, Social Security Number not matching error was instructed to send a card via email and trying to identify a safe way to provide that student information instead of through an unsecured email inbox. We are actively working on the current error report for students who flag as NSLDS errors, even though the NSC data is accurate. NSC has verified that reporting is moving to NSLDS. The Registrar's team will keep all email communication to the NSC Audit team regarding error reporting. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: September 2022

View Audit 49806

Finding 43250 (2022-002)

Significant Deficiency 2022

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students? statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Registrar's Office reports enrollment data every 30 days to the National Student Clearinghouse. Registrar's Office individually updates student records to maintain compliance with the 60-day update in NSLDS. The Registrar's Office has been communicating with the National Student Clearinghouse since September of 2022 regarding timelines of NSC to NSLDS updates. NSC has confirmed that updated information has been reported in time. Registrar's Office has sought specific information regarding audit findings as reported information to NSC is within the timeline. Registrar Team has been reviewing Program and Campus Level information since September of 2022 as regulations had been newly modified. Name of the contact person responsible for corrective action: Lynn Lundquist, Registrar Planned completion date for corrective action plan: April 2023

View Audit 49806

Finding 43247 (2022-002)

Significant Deficiency 2022

Hacienda, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Reporting

The following are Reponses to the findings in the Hacienda, Inc. single audit for the year ended Jun 30, 2022: 1. Section II - Financial Statement Findings 2022-001 Finding: Inadequate internal Controls The Organization's internal controls over financial reporting at the general ledger and financi...

The following are Reponses to the findings in the Hacienda, Inc. single audit for the year ended Jun 30, 2022: 1. Section II - Financial Statement Findings 2022-001 Finding: Inadequate internal Controls The Organization's internal controls over financial reporting at the general ledger and financial statement levels were not adequate to ensure misstatements would be prevented and/or detected. Response: Management acknowledges the finding and in response the Organization plans to put in place more effective internal controls, accounting policies, and procedures to better prevent and/or detect financial statements from material misstatements. Contact person(s) responsible for corrective action: a. Laura Worthy, CFO b. Heather Myers, Accounting Manager 2. Section II - Financial Statement Findings 2022-002 Finding: Errors were made in reporting expenditures in the period two provider relief fund report to the U.S. Department of Health and Human Services. During testing it was identified that employee salaries were included twice on the report. However, it was noted that the Organization had sufficient expenditures that covered the questioned costs of $29,135 of expenditures that were unallowed. Response: Management acknowledges the finding and in response will perform a high level of review of expenditures for accuracy and allowability under the criteria provided by entity to ensure compliance with reporting requirements. Contact person(s) responsible for corrective action: a. Laura Worthy, CFO b. Heather Myers, Accounting Manager For any additional questions, concerns, and/or clarifications, please contact Laura Worthy via email at lworthy@haciendainc.org.

View Audit 45113 Questioned Costs: $1

Finding 43236 (2022-001)

Significant Deficiency 2022

Florence County School District No. 5

SC

Reporting

Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes the cost outweighs the benefit to implement the particular safeguard.

View Audit 48864

Finding 43221 (2022-001)

Significant Deficiency 2022

Homesight and Subsidiaries

WA

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

Audit Finding: 2022-001 Audit Finding Title: Internal control procedures over financial reporting were not performed consistently throughout the fiscal year to ensure accuracy in accounting for revenue and related accounts. Correction Plan: 1. The use of Salesforce as a central repository all gr...

Audit Finding: 2022-001 Audit Finding Title: Internal control procedures over financial reporting were not performed consistently throughout the fiscal year to ensure accuracy in accounting for revenue and related accounts. Correction Plan: 1. The use of Salesforce as a central repository all grant and contract documentation. 2. Financial Policies and Procedures accessible to all current and new staff and a regular review with Finance staff. Implementation Date: The above corrections have been implemented since Jan. 2023. Anticipated Completion Date: These are on-going corrective actions.

View Audit 47955

Finding 43217 (2022-002)

Material Weakness 2022

Homesight and Subsidiaries

WA

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Audit Finding: 2022-002 Audit Finding Title: The SEFA provided for audit omitted a major program and federal contracts and either understated or overstated the federal contracts listed in the condition and context section below, which resulted in an understatement of federal awards of $1.8M. All...

Audit Finding: 2022-002 Audit Finding Title: The SEFA provided for audit omitted a major program and federal contracts and either understated or overstated the federal contracts listed in the condition and context section below, which resulted in an understatement of federal awards of $1.8M. All errors were corrected in the attached SEFA; however, the errors indicate gaps in internal controls over financial reporting. Correction Plan: 1. A central repository is created in Salesforce in order to have one location for staff to pull documentation of grants and contracts. 2. The SEFA will be reconciled on a quarterly basis with updates. Implementation Date: The corrective actions 1 has been implemented since Jan. 2023. The corrective action 2 has been implemented since June 2023. Anticipated Completed Date: These are on-going corrective actions.

View Audit 47955

Finding 43205 (2022-003)

Material Weakness 2022

Jefferson County School District No R-1

CO

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.502

Emergency Connectivity Fund Program ? Assistance Listing No. 32.009 Recommendation: We recommend that the district improve the review process over tracking and reporting reimbursements of federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Emergency Connectivity Fund Program ? Assistance Listing No. 32.009 Recommendation: We recommend that the district improve the review process over tracking and reporting reimbursements of federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: As the subject matter experts, the district grants accounting department will work with other district departments to ensure eligibility rules and requirements are fully met when seeking reimbursement for expenditures. Grants team members will further work to support departments who play an active role in obtaining and monitoring federal grants to seek reimbursement within a timely manner, and when possible, seeking such reimbursement by the close of the fiscal year or immediately thereafter. Specific guidance will be communicated with other department management and future updates to the district Financial Services Guide will include updated guidance for all departments to reference. The Grants Manager will be responsible for monitoring all correspondence with grant-making entities to ensure timely response to potentially disputed submissions. Name(s) of the contact person(s) responsible for corrective action: Andy Flinn, Grants Manager Planned completion date for corrective action plan: June 2023

View Audit 41462 Questioned Costs: $1

Finding 43196 (2022-002)

Significant Deficiency 2022

Department of Housing of the Commonwealth of Puerto Rico

PR

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

As soon as we become aware of the requirements related to the Federal Funding Accountability and Transparency Act (FFATA) applicable to the CDBG funds we began with the process of registration and request pertinent information to the subrecipients of federal funds. We are still working to complete t...

As soon as we become aware of the requirements related to the Federal Funding Accountability and Transparency Act (FFATA) applicable to the CDBG funds we began with the process of registration and request pertinent information to the subrecipients of federal funds. We are still working to complete the process due to certain issues with the FFATA Subaward Reporting System (FSRS). We expect to fully comply with the Single Audit for fiscal year 2023. IMPLEMENTATION DATE December 31, 2023 RESPONSIBLE PERSON Felix Hernandez Caban Director of Disaster Recovery for CDBG-DR and Juan R. Rivera Carrillo Assistance Secretary for Finance and Administration

View Audit 48325

Finding 43195 (2022-001)

Material Weakness 2022

Department of Housing of the Commonwealth of Puerto Rico

PR

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

For the fiscal year ended June 30, 2021, the PRDH was able to complete and issue the single audit report (SAR) by December 30, 2022, three months before the extended expiration date of March 31, 2023. The delay in the issuance of the 2021 SAR was mostly due to the COVID-19 pandemic.The delay in the ...

For the fiscal year ended June 30, 2021, the PRDH was able to complete and issue the single audit report (SAR) by December 30, 2022, three months before the extended expiration date of March 31, 2023. The delay in the issuance of the 2021 SAR was mostly due to the COVID-19 pandemic.The delay in the issuance of the 2021 SAR resulted in the delay of the 2022 SAR. Soon after the issuance of the SAR for 2021, we contracted the services for the single audit of FY 2022. We plan to complete the audit and issue the 2022 SAR by July 31, 2023 and expect to fully comply with the Single Audit for fiscal year 2023. IMPLEMENTATION DATE Single Audit for fiscal year 2022-2023 Assistance Secretary for Finance and Administration

View Audit 48325

Corrective Action Plans

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