Corrective Action Plans

Finding 36828 (2022-004)

Material Weakness 2022

NJ

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement...

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement. Any Pell Award that is disbursed but rejected or denied on COD will be cancelled off student accounts while the Financial Aid Office resolves the reason why a Pell Grant disbursement was rejected or denied. Some situations cannot be resolved within the 15-day window. It is therefore prudent for the University to remove the Pell disbursement and resolve the issue before re-disbursing the award. The new Policy will also include a pre-disbursement authorization process to confirm that the disbursement once requested will be accepted on COD, therefore reducing the risk of the University disbursing a Pell Award that will be rejected on COD. The University has also contracted with a PeopleSoft consultant to address the manual processes and develop a more automated business process.

View Audit 35370

Finding 36826 (2022-001)

Significant Deficiency 2022

Kingsbridge Heights Community Center, Inc.

NY

Subrecipient Monitoring Cash Management Reporting § 200.303

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensu...

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensure timely and accurate submission of all required reports. The vouchers are prepared by a staff accountant based on books and records of KHCC. The senior manager will review the vouchers for completeness and accuracy before submission. Further, budget vs actual analysis will be reviewed on a monthly basis by the Program Director or Chief Program Officer, and the Chief Executive Officer.

View Audit 32322

Finding 36821 (2022-004)

Significant Deficiency 2022

Milford Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Res...

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36764 (2022-002)

Material Weakness 2022

Asi - Jackson County, Inc.

MN

Questioned Costs HUD Housing Programs Reporting

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Fir...

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Firm: Bjorklund & Montplaisir 1 Lincoln Center, Suite 470 10300 SW Greenburg Road Portland, Oregon 97223 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding No. 2022-002 - Section 811, CFDA 14.181 Recommendation: The Project should deposit the reserve for replacement shortage of $3,271. Planned Corrective Action: Once the Project starts receiving the subsidy payments, the reserve for replacement deposits will be caught up and made monthly thereafter. Anticipated Date of Completion: June 30, 2023 If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at (651) 645-7271. Sincerely, 04/26/23 Chuck Reuter Date

View Audit 35137 Questioned Costs: $1

Finding 36763 (2022-001)

Material Weakness 2022

Asi - Jackson County, Inc.

MN

Questioned Costs HUD Housing Programs Eligibility

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Fir...

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Firm: Bjorklund & Montplaisir 1 Lincoln Center, Suite 470 10300 SW Greenburg Road Portland, Oregon 97223 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AND FEDERAL AWARD FINDING Department of Housing and Urban Development Finding No. 2022-001 - Section 811, CFDA 14.181 Recommendation: The Project should complete the recertification process for the remaining tenants. Planned Corrective Action: The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner. Anticipated Date of Completion: June 30, 2023 If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at (651) 645-7271. Sincerely, 04/26/23 Chuck Reuter Date

View Audit 35137 Questioned Costs: $1

Finding 36762 (2022-001)

Significant Deficiency 2022

Communities in Schools of the Dallas Region, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met wit...

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met with the program director on a bi-weekly basis and the program director outlined all anticipated expenses for the program. They were discussed and approved during the meeting but were not physically documented. The purchases were made and receipts were uploaded into the PEX system, however there was no signature on the receipts to document the approval. These expenses were later reviewed and summarized by the CFO in an Excel spreadsheet prior to billing the grantor. We have incorporated and communicated changes to our policy and standard procedure to ensure the documentation of manager?s approval of invoices are kept on file. Employees under the 21st Century program have been trained and approval of purchases are now physically documented electronically as of January of 2023. Given CISDR's expanded workload and doubling the number of schools from two years prior, the Finance team was functioning with one full time CFO and one part time accountant. In March 2023 we hired a full-time senior accountant to manage the internal controls compliance over expenditures. The plan has already been implemented.

View Audit 35133

Finding 36757 (2022-003)

Significant Deficiency 2022

Vetter Senior Living

NE

Reporting Internal Control / Segregation of Duties

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that the recipient will not use funds to reimburse expenses that have been reimbursed from other sources. Conditio...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that the recipient will not use funds to reimburse expenses that have been reimbursed from other sources. Condition: During the process of testing the amounts reported, it was noted that expenses were not reduced by certain other funds received by the Company. Planned Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure that expenses are reduced by amounts reimbursed from other sources. Planned Completion Date: Ongoing Person Responsible: Brian Stuhr, CFO

View Audit 34216

Finding 36756 (2022-002)

Significant Deficiency 2022

Vetter Senior Living

NE

Reporting Internal Control / Segregation of Duties

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that general funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the co...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that general funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. Funds received for infection control were more restrictive in nature and could only be used for testing and reporting costs, additional patient care personnel, or expense incurred to improve infection control. Condition: During the process of testing claimed pandemic related healthcare expenses, it was noted that employee benefits were incorrectly assigned to contract labor.. Planned Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Planned Completion Date: Ongoing Person Responsible: Brian Stuhr, CFO

View Audit 34216

Finding 36752 (2022-001)

Material Weakness 2022

Ncr Permanent Supportive Housing Services

OH

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN December 21, 2022 U.S. Department of Housing and Urban Development: NCR Permanent Supportive Housing Services (PSHS) respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 4...

CORRECTIVE ACTION PLAN December 21, 2022 U.S. Department of Housing and Urban Development: NCR Permanent Supportive Housing Services (PSHS) respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 ? Account reconciliations, audit journal entries, and overall audit readiness Recommendation: We recommend timely reconciliation and review of account balances/transactions, including performing such reconciliations for each funding source, in order to verify accounting records are complete, accurate, and in accordance with accounting principles generally accepted in the United States of America. Action Taken: A new accounting system implemented in the prior year significantly changed processes and reporting for PSHS grant reporting. While we have made good progress over the past year, the timeliness of reconciliations is not yet at an acceptable level. We recently hired additional staff to focus on these reconciliations in order to ensure timely, monthly reconciliations. In addition, we recently replaced an open position for a finance lead with expertise in our financial software. With the additional internal staffing resources, combined with consulting with our software vendor, we anticipate much improved reporting and timeliness for PSHS. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ? CONTINUUM OF CARE PROGRAM ? ASSISTANCE LISTING No. 14.267 Material Weakness: See Finding 2022-001

View Audit 31767

Finding 36723 (2022-020)

Significant Deficiency 2022

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Eligibility Reporting § 200.303

DHCF and DHS concur with the findings. For bullet point #1 of the findings noted: Fourteen (14) of the cases were delayed because of caseworker inaction within 45 days. However, of those (14) cases, all were sent notices. There were system tickets created for multiple cases listed however they wer...

DHCF and DHS concur with the findings. For bullet point #1 of the findings noted: Fourteen (14) of the cases were delayed because of caseworker inaction within 45 days. However, of those (14) cases, all were sent notices. There were system tickets created for multiple cases listed however they were created well after the 45 days. As a corrective action DHS will provide refresher training and reinforce oversight controls to ensure caseworkers and supervisors are processing applications within federally required timeframes. DHCF is working on enhancing the medical application in the District Direct resident portal to ensure a user-friendly experience for residents to submit applications online. As a result, we expect to see a decrease in delays to application processing as well as a decrease in caseworkers having to trigger notices as the online forum will automate the mailing of notices. For bullet point #2 of the findings noted: One (1) of the cases sighted for lack of verification of SSN was an improper caseworker application of the death process. On 12/09/22 the agency received a death certificate for the beneficiary confirming the decease date of 11/26/22. An application was later received on 12/22/23 with no indication of need for retro- services. The application was improperly processed due to the death notification date. As a corrective action refresher training will be provided to caseworker to ensure the proper application of the death process. For bullet point #3 of the findings noted: One (1) of the cases sighted for lack of verification of SSN was an improper caseworker application of the death process. On 12/09/22 the agency received a death certificate for the beneficiary confirming the decease date of 11/26/22. An application was later received on 12/22/23 with no indication of need for retro- services. The application was improperly processed due to the death notification date. As a corrective action refresher training will be provided to caseworker to ensure the proper application of the death process. One (1) of the cases sighted for lack of verification was a result of improper application of COVID procedures. A request was made to the hub to match SSN and citizenship information attested to by the beneficiary. No match was returned by the hub; RFI /General communication was issued to request citizenship verification; no response was received however COVID PHE rules prohibited closure of case; eligibility was extended on the back end. Although the RFI /General communication was issued correctly, the COVID process to clear the verification to prevent termination was not. The process to clear verifications was not applicable to SSN and Citizenship and this case should have been denied for failure to verify. Although COVID processes are no longer in place as a corrective action the district will incorporate the manual citizenship process into the refresher training related to beneficiaries whose hub ping returns as null. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36720 (2022-018)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting § 200.303

CFSA concurs with the finding as stated. The $32,325 in questioned costs were paid in fiscal year 2022, but for services that occurred prior to the grant period. This included $17,360 for legal supports for families undergoing guardianship or adoption court proceedings that began prior to fiscal ye...

CFSA concurs with the finding as stated. The $32,325 in questioned costs were paid in fiscal year 2022, but for services that occurred prior to the grant period. This included $17,360 for legal supports for families undergoing guardianship or adoption court proceedings that began prior to fiscal year 2020, but that culminated within the Funding Certainty Grant period. Because CFSA is unable to prorate the cost that fell within the grant period, CFSA?s corrective action will be to make a negative adjustment for the entire amount of questioned costs to the fiscal year 2023 Funding Certainty Grant report (SF-425) within the December 31, 2023 submission to the HHS Administration for Children and Families (ACF). See Corrective Action Plan for chart/table

View Audit 31369

Finding 36708 (2022-012)

Material Weakness 2022

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and the Division of Innovation and Change Management (DICM) teams to mitigate the causes of the findings. This corrective action plan has multiple layers in which ESA will collaborate efforts between multipl...

The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and the Division of Innovation and Change Management (DICM) teams to mitigate the causes of the findings. This corrective action plan has multiple layers in which ESA will collaborate efforts between multiple units within DHS/ ESA that includes the Division of Customer Workforce, Employment and Training (DCWET), the Division of Program Operations (DPO), and DICM. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM Monitors will continue to randomly generate 60 sample cases from Q5i monthly, review them and if they find any discrepancies would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. While this would be a short-term solution it will go a long way to resolving some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system is unknown to the CATCH system. ESA will work with DCAS to enhance the system to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This will automate the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale of unsubstantiated hours from migrating to Q5i.Once the system enhancement is in place, training will be conducted for all DPO Social Service Representatives on the DCAS screens which require action to confirm employment. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36707 (2022-011)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Eligibility Reporting § 200.303

Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. DHS Division of Program Operations (DHS/DPO) have embarked on a partnership with Office of Information Systems (OIS) and the Division of Innovation and Change (DICM) to create a unique identifier in ...

Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. DHS Division of Program Operations (DHS/DPO) have embarked on a partnership with Office of Information Systems (OIS) and the Division of Innovation and Change (DICM) to create a unique identifier in DC Access System (DCAS) which will be utilized to properly associate case documents with the appropriate Integrated Case number in DIMS. This process will reduce and/or eliminate unassociated documents in DIMS. In addition, DPO/ESA and OIS will partner to conduct refresher training for staff on how to properly scan and tag case documents as well as how to conduct searches for case documents in DIMS. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36699 (2022-001)

Significant Deficiency 2022

City of Hazelwood, Missouri

MO

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the Finance Director's office. The Finance Director is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the Schedu...

Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the Finance Director's office. The Finance Director is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the Schedule of Expenditures of Federal Awards by the next audit period. The expected completion date is June 30, 2023. The phone number for the Finance Director's office is (314) 513-5040.

View Audit 30393

Finding 36698 (2022-003)

Significant Deficiency 2022

African Development Center

MN

Reporting Subrecipient Monitoring Significant Deficiency § 200.329

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no di...

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New staff has been trained and the reporting calendar updated. CFO/COO to monitor and submit in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Nasibu Sareva (CEO) and Felicia Ravelomanantsoa (CFO/COO) Planned completion date for corrective action plan: 12/31/2023

View Audit 36926

Finding 36693 (2022-004)

Material Weakness 2022

Crawford 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: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the Coronavirus State and Local Fiscal Recover...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Wendy Marples, County Auditor Contact Phone Number: 812-338-2142 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second staff member of the Auditor?s office prior to submission. The report will be signed and dated by both the preparer and reviewer. All documentation will be maintained to help prevent any future inconsistencies. Anticipated Completion Date: April 2024

View Audit 34823

Finding 36691 (2022-001)

Significant Deficiency 2022

Baptist Educational and Missionary Services, Inc.054-Eh131-Wah-L8

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2022-001 Comments on Findings and Recommendation: At December 31, 2022, deposits to the reserve for replacements account of $3,846 had not been made. Management should transfer $3,846 from the operating account to the reserve for replacements account. Action(s) taken or planned on the findi...

Finding #2022-001 Comments on Findings and Recommendation: At December 31, 2022, deposits to the reserve for replacements account of $3,846 had not been made. Management should transfer $3,846 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and transferred $3,846 on March 22, 2023 to the reserve for replacements account.

View Audit 32593 Questioned Costs: $1

Finding 36683 (2022-001)

Significant Deficiency 2022

Webster University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

The Financial Aid Office and the Registrar's Office will work closely together to resolve the NSLDS reporting discrepancies. We are currently in the process of hiring a Compliance Coordinator that will serve as a bridge between the Financial Aid Office and the Registrar's office that will monitor a...

The Financial Aid Office and the Registrar's Office will work closely together to resolve the NSLDS reporting discrepancies. We are currently in the process of hiring a Compliance Coordinator that will serve as a bridge between the Financial Aid Office and the Registrar's office that will monitor and audit the reporting process for errors and discrepancies monthly. From here, if there are any discrepancies or inconsistencies, the Financial Aid Office and the Registrar's Office will work together to understand any patterns that exist so that our processes can be reevaluated and tightened to ensure ongoing compliance. Based on the review of information from last year's similar finding (2021), it was determined after the fact that Webster University had both reported the enrollment information correctly and in a timely manner to the Clearinghouse, however, the Clearinghouse frequently reported glitches and outages that prevented reporting to NSLDS in a timely manner. Going forward the Compliance Coordinator will monitor enrollment reporting, as well as the timing of the Clearinghouse's enrollment reporting to NSLDS. If it is determined that enrollment reporting via the Clearinghouse continues to be discrepant, Webster University will explore other methods of reporting that are more conducive to timely and accurate enrolment reporting to NSLDS.

View Audit 35724

Finding 36677 (2022-001)

Material Weakness 2022

Esperanza United

MN

Material Weakness Reporting § 200.512

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2022 SECTION II ? FINDINGS - FINANCIAL STATEMENTS AUDIT No matters were reported SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Name of contac...

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2022 SECTION II ? FINDINGS - FINANCIAL STATEMENTS AUDIT No matters were reported SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001 Filing of Single Audit Report Material Weakness & Noncompliance Name of contact person: Patti Tototzintle, Executive Director Corrective Action: The Organization transitioned to a contract accountant in June 2022 who closed the books in October for 2022 for the year ended June 30, 2022 and plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditing firm to improve communication during the audit so a future break-down in communication does not occur. This transition and this new plan were not implemented until after the end of fiscal year 2022, so a repeat finding is expected for the filing of the 2022 audit, but the issue will be mitigated for the 2023 audit. Completion Date: The Organization has already adopted this corrective action.

View Audit 34983

Finding 36675 (2022-001)

Significant Deficiency 2022

The Blind Children's Center, Inc.

CA

Subrecipient Monitoring Reporting

Organization: Blind Children's Center Date: January 25, 2023 Blind Children's Center respectfully submits the following corrective action plan ("CAP") for the year ended June 30, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, C...

Organization: Blind Children's Center Date: January 25, 2023 Blind Children's Center respectfully submits the following corrective action plan ("CAP") for the year ended June 30, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION II; FINDINGS 2022-001 - Policy Council Auditor Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Action Token: Blind Children's Center agrees with the finding. Blind Children's Center established its Policy committee in November 2022, including a representative to serve on Los Angeles County Office of Education's Policy Council. The Policy Committee is receiving all required management and fiscal reports; and approving policies and procedures as per Head Start performance standards and regulations. Name of responsible person: Sarah Orth, Chief Executive Officer Anticipated completion date: The policy was implemented in November 2022 Sarah E. Orth Date Chief Executive Officer

View Audit 32103

Finding 36674 (2022-015)

Significant Deficiency 2022

City of New Albany, Mississippi

MS

Reporting Matching / Level of Effort / Earmarking

CFDA# 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Finding 2022-015 The Annual Project Expenditure Report required as a Tier 5 reporter under the American Recovery Plan (ARP) State and Local Fiscal Recovery Funds (SLFRF) was not submitted. City?s Response: City personnel thought the...

CFDA# 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Finding 2022-015 The Annual Project Expenditure Report required as a Tier 5 reporter under the American Recovery Plan (ARP) State and Local Fiscal Recovery Funds (SLFRF) was not submitted. City?s Response: City personnel thought they had successfully submitted the required report in a timely fashion. Views of Responsible Officials and Corrective Action: The City Clerk thought that the report had been submitted in a timely fashion, ut could not produce documentation to verify the submission. Since the City?s expenditures are not included on the download of annual reporting data, the City assumes that the report was not properly submitted. Future report submissions will be made on a timely basis with documentation retained to demonstrate compliance with those reporting requirements. Name of Responsible Person: Frankie Roberts, City Clerk Name of City Contact: Frankie Roberts, City Clerk Projected Implementation Date: April 30, 2023

View Audit 27788

Finding 36661 (2022-004)

Material Weakness 2022

Academy of America

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

View of Responsible Officials and Corrective Action Plan ? The Academies have procedures in place requiring review and approval. Management believes that it was a limited number of items that may not have had written approval from a school administrator or the controller. Management will ensure th...

View of Responsible Officials and Corrective Action Plan ? The Academies have procedures in place requiring review and approval. Management believes that it was a limited number of items that may not have had written approval from a school administrator or the controller. Management will ensure that review and approval is properly documented by signature or an electronic approval.

View Audit 34863

Finding 36647 (2022-025)

Material Weakness 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

2022-025 Improve Controls over Transparency Act Reporting Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Behavioral Health and Developmental Disabilities (DBHDD) Corrective Action Plans: The Department will continue refining the capabilities of the Regulato...

2022-025 Improve Controls over Transparency Act Reporting Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Behavioral Health and Developmental Disabilities (DBHDD) Corrective Action Plans: The Department will continue refining the capabilities of the Regulatory Reporting Database such that it contains all of the necessary reporting data elements required for timely and accurate Federal Funding Accountability and Transparency Act (FFATA) reporting. The Department will develop documentation requirements of each subaward to ensure the appropriate data elements; the reporting guidelines associated with the subawards are properly followed. DBHDD will update the internal controls related to Transparency Act Reporting no later than June 30, 2023. Estimated Completion Date: June 30, 2023 Contact Person: Kenneth Ward, Director of Internal Audit Telephone: 404-884-5486; E-mail: kenneth.ward@dbhdd.ga.gov

View Audit 26105

Finding 36627 (2022-024)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

2022-024 Improve Controls over Period of Performance Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Behavioral Health and Developmental Disabilities (DBHDD) Corrective Action Plans: The Department will continue to improve the internal controls to ensure tha...

2022-024 Improve Controls over Period of Performance Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Behavioral Health and Developmental Disabilities (DBHDD) Corrective Action Plans: The Department will continue to improve the internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. The Department will update processes and procedures associated with period of performance requirements and provide training that outlines close-out processes associated with the specific grant awards. DBHDD will update the internal controls related to period of performance no later than June 30, 2023. Estimated Completion Date: June 30, 2023 Contact Person: Kenneth Ward, Director of Internal Audit Telephone: 404-884-5486; E-mail: kenneth.ward@dbhdd.ga.gov

View Audit 26105 Questioned Costs: $1

Finding 36624 (2022-023)

Material Weakness 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

2022-023 Strengthen Controls over Eligibility Records Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Human Services (DHS) Corrective Action Plans: ? The Program will work with the Community Action Agencies (CAAs) and the third party to modify the data syste...

2022-023 Strengthen Controls over Eligibility Records Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Human Services (DHS) Corrective Action Plans: ? The Program will work with the Community Action Agencies (CAAs) and the third party to modify the data system and establish a Community Services Block Grant (CSBG) Eligibility Date and Federal Poverty Level percentage or categorical eligibility status within the data system with each application. ? This modification will clearly identify the date that the household was eligible for CSBG services and ensure compliance with 42 U.S.C. ? 9902 (defining "low-income" and "poverty line"). The Household will be eligible for CSBG services for 90 days. At the 90-day marker, the Agency must re-determine eligibility to continue CSBG services. The services will end at the end of the current Federal Fiscal Year Contract and must be reestablished annually. ? For community events or indirect services aimed at assisting low-income communities, in accordance with 42 U.S.C. ? 9901 (objectives and purposes of the CSBG program), the CAAs will flag these events in the data system as "Community Event" and document the event's purpose, attendance, and any relevant eligibility information for participants. This approach will help demonstrate the services? validity and ensure compliance with the CSBG program's objectives. ? DHS will provide the reconciliation parameters and methodology to the CAAs for their quarterly reconciliation. ? The Program will update the CSBG Policy Manual and distribute to the network. The Program will provide training and guidance to the network to ensure that policies and procedures are consistently enforced and operating effectively. Estimated Completion Date: August 1, 2024 Contact Person: Cynthia Bryant, Unit Director Telephone: 470-259-8188; E-mail: cynthia.bryant@dhs.ga.gov

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Corrective Action Plans

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