Corrective Action Plans

Finding 34753 (2022-001)

Significant Deficiency 2022

Jobpath, Inc.

AZ

Subrecipient Monitoring Reporting

To ensure the timely submission of the monthly participant report to the pass-through entity, JobPath has modified its current process, submitting the report by the required deadline, separately from the invoice, which is due later in the month. By the next reporting date of April 5th, reports will ...

To ensure the timely submission of the monthly participant report to the pass-through entity, JobPath has modified its current process, submitting the report by the required deadline, separately from the invoice, which is due later in the month. By the next reporting date of April 5th, reports will be reviewed internally by supervisory personnel who did not prepare the report. The CEO will ensure these actions are taken. To ensure reporting accuracy, JobPath will create and maintain an electronic journal documenting individual participant funding assignments and any changes made to the funding sources, including the date, the person making the change, and the reason for the change. Only individuals with the appropriate roles and authority will have editing access. The CEO will ensure this action is implemented by the next reporting date of April 5th. Additionally, JP will work with the platform developer to add the necessary features so that changes are automatically documented and maintained and historical data/reports can be generated for control purposes. The Director of Operations will ensure this action is taken by June 30th.

View Audit 37765

Finding 34740 (2022-003)

Significant Deficiency 2022

J.f. Drake State Community and Technical College

AL

Student Financial Aid Eligibility Reporting

3) Finding 2022-003 ? Student Financial Assistance ? Enrollment Reporting Management?s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The...

3) Finding 2022-003 ? Student Financial Assistance ? Enrollment Reporting Management?s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Mattavia Ward, Director of Admissions Implementation Date: Immediately

View Audit 36189

Finding 34729 (2022-002)

Material Weakness 2022

Melbourne Housing Authority

FL

HUD Housing Programs Material Weakness Reporting

2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s origi...

2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s original unaudited FDS filing was materially misstated. In addition, the Authority did not report the CARES Act activity in a separate column of the FDS as required. Also, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on May 26, 2023 (of which the normal due date was May 31, 2022). The Authority was also required to submit the audited FDS filing and the OMB Data Collection form to the Federal Audit Clearinghouse (?FAC?) by December 31, 2022 at completion of the single audit, but it was not filed timely, as the audit was completed on August 16, 2023. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited and audited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the audited FDS and OMB Data Collection Form.

View Audit 30288

Finding 34728 (2022-001)

None 2022

Genesee Valley Presbyterian Nursing Center D/b/a Kirkhaven

NY

HUD Housing Programs Material Weakness Reporting § 200.516

Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to becom...

Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to become up to date in debt principal payments and escrow payments. Management Response Kirkhaven was and continues to be in communication with both HUD and mortgage servicer (Berkadia) with regards to the lack of payment of the October to December mortgage and escrow required payments amounting to $192,947 due to the cash flow challenges. They are aware of the executed CHOW Letter of Intent. Subsequent to year-end, Kirkhaven has made the required interest only payments for October to December and continues to make the monthly interest payments. Kirkhaven also has applied for relief of the required escrow payments, but was subsequently denied. Management will continue to monitor cash flow and if feasible make mortgage principal and escrow payments as able, however, the VAPAP grant proceeds did not include funds for debt payments. Managements position is that since the executed CHOW, intention is to use proceeds to pay of the mortgage balance, that paying the principal earlier versus later is less critical.

View Audit 36313

Finding 34727 (2022-001)

Significant Deficiency 2022

Ecology Education, Inc.

ME

Student Financial Aid Reporting Significant Deficiency

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance ...

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance supplement (2 CFR PART 200, APPENDIX XI) which applies to most federal awards including USDA RD financing. Management understands this supplement is issued annually and can be obtained online. Specific review includes the matrix for federal programs on page 21, and details for ALN 10.766 (USDA Community facilities loans) which begins on page 275. Management has prioritized preparing written policies in direct alignment of the 2022 compliance supplement related to internal control and compliance with federal award requirements. The relevant compliance requirements for TES for 2022 for which policies are being drafted related to the USDA RD Community Facilities Program loan include reporting, reserve account funding, and minimum insurance and bonding coverage, per the agreement with USDA. Specific controls over compliance with these requirements will be documented.

View Audit 34660

Finding 34722 (2022-002)

None 2022

Illinois Humanities Council

IL

Reporting

Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-002 ? Material Misstatements on Federal Financial Report SF425 During audit testing material misstatements were identified in the amounts reported by the Organization on the Federal Financial Report (FFR) SF425 for NEH Gr...

Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-002 ? Material Misstatements on Federal Financial Report SF425 During audit testing material misstatements were identified in the amounts reported by the Organization on the Federal Financial Report (FFR) SF425 for NEH Grant SO-263616-19 as of October 31, 2022. The FFR reported incorrect amounts for federal funds authorized, unobligated balance of federal funds and recipient share of expenditures. Corrective Action Plan Upon further review of NEH Grant SO-263616-19 Federal Financial Report (FFR) as of October 31, 2021, it was determined that information on the originally submitted SF425 FFR was incorrect. This finding has been addressed in the Illinois Humanities Councils FY21 Single Audit under Finding #2021-001. Since incorrect information from the October 31, 2021, FFR was carried forward this cause the October 31, 2022, SF425 FFR to be incorrect as well. It has been acknowledged that some of the wording and descriptions on the SF425 instructions and form were misunderstood and inaccurately interpreted by accounting staff, thus resulting in wrong information being provided. To ensure accuracy of data being reported on all SF425 FFR?s going forward the Director of Finance will establish and maintain an accurate understanding of the SF425 form and instructions. The Director of Finance will also provide detailed reconciliations of data being reported on the FFR?s that will then be reviewed with the Director of Development and Executive Director for accuracy prior to the FFR being submitted. Completed FFR?s will also be shared with the Board Chair and Treasurer for transparency of data being submitted. Should any questions come up while the Director of Finance is completing FFR?s they will reach out directly to the organizations NEH Grant Manager for assistance to make sure any issues are addressed prior to submission of FFR?s. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Morven Higgins, Director of Development Gabrielle Lyon, Executive Director Board Chair Treasurer

View Audit 34656

Finding 34721 (2022-003)

None 2022

Illinois Humanities Council

IL

Reporting Internal Control / Segregation of Duties

Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) withi...

Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required timeframe. The Code of Federal Regulations 2 CFR 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Corrective Action Plan The Illinois Humanities Council had been outsourcing their accounting and finance functions to a third-party contractor when this finding occurred. It has since been identified that this third-party contractor was insufficiently performing contracted duties and this contract has been terminated as of December 31, 2022. To ensure that all Single Audit reporting packages are submitted in a timely manner according to 2 CFR 200 the Director of Finance and the Executive Director will work closely with the audit firm on timing of audit reports so as to meet the FAC timing requirement. The Board Chair and Treasure will also be notified once the Single Audit reporting package has been submitted to the FAC for transparency that reporting timing requirements have been met. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Gabrielle Lyon, Executive Director

View Audit 34656

Finding 34720 (2022-003)

Significant Deficiency 2022

Alternatives, Inc.

IL

Cash Management Subrecipient Monitoring Reporting

Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Que...

Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Questioned Costs: None Corrective Action: We agree with the auditor?s comments and actions stated in the recommendation. The Organization is rewriting its accounting policies and procedures to ensure adherence to the proper procedures for vouchering, which will be completed in fiscal year 2024. In August 2022, the building at 4730 N. Sheridan was sold. During the move some documents were misfiled or otherwise missed place. This made it difficult to find vouchers for the audit. The new accounting system allows Alternatives to save a copy of the vouchers and necessary support within the software. The electronic filing of the backup documentation will prevent misplacement of vouchers in the future. Contact Person: Sonya Cook, Finance Director Anticipated Completion Date: December 15, 2023

View Audit 33247

Finding 34711 (2022-002)

Material Weakness 2022

Fresno Pacific University and Subsidiaries

CA

Student Financial Aid Subrecipient Monitoring Material Weakness

Untimely Returns to Title IV (R2T4) Planned Corrective Action: We have trained and implemented processes to correctly determine period lengths and the earned and unearned percentages. We have increased the number of reports used to identify potential withdrawals. To correctly and timely process ...

Untimely Returns to Title IV (R2T4) Planned Corrective Action: We have trained and implemented processes to correctly determine period lengths and the earned and unearned percentages. We have increased the number of reports used to identify potential withdrawals. To correctly and timely process R2T4s, we outsourced the determination and calculation processes to a third-party vendor in November 2022 (this took longer than we anticipated). In March 2023, we were granted additional staffing resources and are in the process of hiring for those positions. To reduce the number of R2T4 calculations required, we also plan to switch from being an institution required to take attendance to a non-attendance taking institution for the 2023-2024 aid year. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of Student Financial Services Anticipated Date of Completion: May 2023

View Audit 37763

Finding 34701 (2022-004)

Material Weakness 2022

City of South San Francisco

CA

Reporting

Finding Reference Number: SA2022-004 - Financial Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Hou...

Finding Reference Number: SA2022-004 - Financial Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Karen Chang, Finance Director and Nell Selander, ECD Director ? Corrective Action Plan: City staff is currently working with an outside consultant to reconcile the CDBG Financial Summary report and the PR26-CDBG-CV Financial Summary report. Going forward, City will ensure the information will be reconciled on a periodic basis. The City will confirm with HUD to determine if the missing 15011 reports are required. ? Anticipated Completion Date: December 31, 2023

View Audit 36521

Finding 34695 (2022-002)

Material Weakness 2022

City of South San Francisco

CA

Subrecipient Monitoring Reporting

Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants...

Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City ? Name(s) of the contact person: Karen Chang, Finance Director ? Corrective Action Plan: Staff were not aware of this requirement. The city is going to incorporate this requirement in the grant procedural manual to ensure the grant program manager understands the reporting requirements under the FFATA. ? Anticipated Completion Date: July 1, 2023

View Audit 36521

Finding 34679 (2022-005)

Material Weakness 2022

Suffolk County, New York

NY

Questioned Costs Reporting Cash Management

REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory ...

REFERENCE # 2022-005 Other- Basis of Accounting ? Material Weakness Program EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ALN # 93.323) Identification Number(s) 6831-01 Finding The Suffolk County Department of Health Services (the ?Department?) receives Epidemiology and Laboratory Capacity for Infectious Diseases funds from Health Research, Inc. (the ?Agency?). The Department reports to the Agency on an accrual basis, as required by the Agency. The County?s Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The Department provides all supporting documents to the Agency for reimbursement. Of the sixty (60) files selected for testing: ? We noted that the Department submitted four (4) allowable invoices in the amount of $549,538, which were incurred and dated in the prior year. The Department recorded the expenditures and revenue in the 2022 financial statements. These invoices were also added to the Schedule of Expenditures of Federal Awards in calendar year ended December 31, 2022. Questioned Costs Cannot be determined. Recommendation We recommend the Department report program expenditures on the Schedule of Expenditures of Federal Awards on the same basis as the County. Corrective Action Plan During year end processing, the Suffolk County Department of Health Services, when entering vouchers into the financial system, will ensure items to be accrued will contain the letter ?A? as a prefix to the voucher number. The department will also check to ensure all items that should be accrued, are in fact accrued prior to year end closing. In addition, the department will confirm the date entered in the financial system, reflects the proper year in which the expense and associated revenue should be recorded. When preparing the annual Schedule of Expenses of Federal Awards (?SEFA?). The department will reconcile expense reports with the expenses reported on the annual SEFA. Action Date September 20, 2023 Final Implementation Date December 31, 2023 Name And Phone # Of Person Responsible For Implementation Susan Hodosky 631-854-0182

View Audit 31089 Questioned Costs: $1

Finding 34674 (2022-001)

None 2022

West Virginia Public Transit Association

WV

Reporting § 200.512

DATA COLLECTION FORM COMPLIANCE Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are...

DATA COLLECTION FORM COMPLIANCE Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met beginning with the Single Audit Reporting Package for fiscal year ending June 30, 2023 prior to the March 31, 2024 deadline.

View Audit 31088

Finding 34673 (2022-004)

Significant Deficiency 2022

West Virginia Public Transit Association

WV

Reporting Internal Control / Segregation of Duties

CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager...

CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors? concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to the West Virginia Public Transit Association Treasurer for review prior to submission to grantor. The Treasurer will document approval in writing. This will begin with the quarter ending September 29, 2023.

View Audit 31088

Finding 34672 (2022-003)

None 2022

West Virginia Public Transit Association

WV

Reporting

GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Program management will implement policies and procedures to ensure proper grant reporting reconciliation. The State Opioid Response Project Manager will reconcile all reports submitted to the grantor to the underlying acc...

GRANT REPORTING RECONCILIATION Department of Health and Human Services 93.788 Program management will implement policies and procedures to ensure proper grant reporting reconciliation. The State Opioid Response Project Manager will reconcile all reports submitted to the grantor to the underlying accounting records used to prepare the schedule of expenditures of federal awards. As of fiscal year 2022 the State Opioid Response Project Manager initiates and completes all reconciliations. Prior to this date the West Virginia Public Transit Association experienced a high personnel turnover rate with multiple individuals completing reconciliations. Additionally, the State Opioid Response Project Manager will work with all participating transit agencies to ensure timely submission of quarterly expenses so reconciliations accurately portray expenses incurred during that time period.

View Audit 31088

Finding 34671 (2022-002)

None 2022

West Virginia Public Transit Association

WV

Reporting

TIMELY GRANT REPORTING Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will work with all participating transit agencies to ensure expenses are submitted prior to the quarter ending so reconciliation reports may be filed with the grantor 15 day...

TIMELY GRANT REPORTING Department of Health and Human Services 93.788 The State Opioid Response Transportation Project Manager will work with all participating transit agencies to ensure expenses are submitted prior to the quarter ending so reconciliation reports may be filed with the grantor 15 days after the conclusion of the quarter. For the fiscal year ending June 30, 2023 a policy was enacted requiring all participating transit agencies to submit monthly expenses to the State Opioid Response Transportation Project Manager by the 10th of the following month to ensure timely grant reporting.

View Audit 31088

Finding 34669 (2022-003)

None 2022

Boys & Girls Clubs in Tennessee

TN

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502

Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on th...

Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether funding received from private entities are federal funds that should be reported on the SEFA. Anticipated Completion Date: December 31, 2023

View Audit 34598

Finding 34667 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs in Tennessee

TN

Subrecipient Monitoring Cash Management Reporting

Individual Responsible for Corrective Action Plan: Whitney Holliday, Director of Club Financial Services Corrective Action: Previous Process: The previous process was created prior to the current admin becoming the dedicated Financial Services leader on the Boys & Girls Clubs in TN/TN Alliance admi...

Individual Responsible for Corrective Action Plan: Whitney Holliday, Director of Club Financial Services Corrective Action: Previous Process: The previous process was created prior to the current admin becoming the dedicated Financial Services leader on the Boys & Girls Clubs in TN/TN Alliance admin team. All changes took place over the 2022/2023 grant cycles. Current Process: The previous process was overhauled to our current process in Q1 of 2022. Training and updates to the process were performed with 20 organizations throughout the year. We also implemented better direct communication with admin/staff 1:1s and a quarterly financial update call to continue training and best practice sharing. Process Update: A process update will be implemented beginning with July 2023 reimbursement requests/submissions to funders. These updates will be shared with individual Clubs with an expectation of full implementation by the end of Q3 2023. The admin will enhance its policies and procedures over sub-recipient monitoring to ensure accurate invoicing. -All reimbursement requests due from the Clubs by the 15th of each month o Previous Process: ? Requests were either loaded in the shared drive or emailed directly to the admin. Requests were consistently late and admin would communicate with each Club to see if they submitted something but it was missed. o Current Process: ? Calendar reminders are disbursed to all financial contacts with the deadlines clearly defined ? All submissions must be made in the shared drive. No email reimbursement requests are allowed. ? Admin no longer reached out to Clubs if nothing is loaded in the shared drive to process by the deadline ? Direct communication opened and established between Club financial leaders and admin financial leader to ensure all deadlines are met o Process Update: ? No update is needed ? Reimbursement Request/Cover Sheet o Previous Process: ? Submissions were processed based on a spreadsheet that the Clubs tracked in the shared drive. ? Manual verification of lines requested o Current Process: ? A cover sheet detailing the calculations of each line in the reimbursement request is required with each submission. Acknowledgment by Clubs that they have included/not included (timesheets signed in 3 places, receipts with no sales tax or other unallowable expenses, request submitted by the 15th of each month) via check boxes prior to authorized signature and date. ? All salary and benefit calculations must be completely detailed in the supporting documentation. This has remained difficult with all 20 organizations having different pay structures, paycheck layouts, benefit providers, etc. ? All supporting documentation must be present at the time of processing or line item requests are removed from overall submission. ? All submissions are compiled and sent to funders by their deadline on a monthly basis o Process Update: ? Additional calculation details will now be required for all submissions. We will add a separate box for the percentage breakdown to be charged to each grant to match supporting documentation exactly. ? All communication of errors will be in writing and detailed notes will be kept. No more phone conversations about corrections unless also documented in writing. ? If there are any unclear calculations in the request, it will be sent back to the Club to submit the following month. This will take the liability for the error off the admin and place it back with the Club. ? We will no longer allow miscellaneous benefits (other than payroll taxes) as an allowable expense for reimbursement as they are difficult to verify. ? 1:1 training will be conducted with each Club prior to their first reimbursement request for new grant cycles. With turnover and task sharing in our organization, this will ensure direct training and increase compliance. ? Quarterly financial update calls will be longer/more specific. ? We will no longer allow Clubs to combine requests over multiple months. This inconsistency tends to lead to errors. ? Additional admin support has been added to decrease the number of requests being processed by one individual per month. We have hired an additional staff member. ? Status of Funds o Previous Process: ? Clubs kept up with their budgets/available balances themselves o Current Process: ? Admin updates a running spreadsheet in the shared drive after each month's submission to ensure Clubs are aware of their available balances for each grant o Process Update: No update is needed Anticipated Completion Date: September 30, 2023

View Audit 34598

Finding 34661 (2022-001)

None 2022

Ideo.org

CA

Reporting

Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the ...

Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria and Condition Pursuant to the requirement set forth in the compliance requirements of Title 2 Subtitle A Chapter II Part 200 Subpart F ?200.510, the Schedule of Expenditures of Federal Awards must include the total federal awards expended. The Organization did not include all federal expenditures on its Schedule of Expenditures of Federal Awards. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect The Organization did not have complete procedures documented to prepare the Schedule of Expenditures of Federal Awards. Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization improve its tracking of federal awards to ensure that all amounts are properly included in the Schedule of Expenditure of Federal Awards. View of responsible officials Management agrees with the recommendation. Planned Corrective Action IDEO.org will implement a system where the Partnerships team will inquire all incoming partners around whether or not the source of funding is a federal award. Depending on that reply, the Finance team will be alerted via a tracking field in our opportunities database. Implementation Date of Plan January 1, 2023 Responsible Official Stephanie Wei Contact Information for Responsible Official stephanie@ideo.org

View Audit 33166

Finding 34659 (2022-002)

Significant Deficiency 2022

Dallas County

TX

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Recommendation? Management should ensure that they have a mechanism for tracking the reporti...

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Recommendation? Management should ensure that they have a mechanism for tracking the reporting requirements and activity occurring in each reporting period. Management should also ensure all submitted reports are properly reviewed for all reporting requirements. Responsible Party?Charles Reed, Hector Faulk, and Darcy Cohen ? ARP Team Corrective Action Plan? The Department agrees with the finding of the single audit and will implement the following: 1. Increase frequency of meetings with Grants Audit staff from monthly to biweekly to ensure approved projects and budgeted amounts are in the General Ledger/PPM module, that is used to provide cumulative obligations and expenditures reports including discussion of any reconciliation items as regards to reporting. 2. Continue to ensure Grants Audit reviews and approves quarterly and annual reports for timely submission to the U.S. Treasury by ARP Team 3. There will be two preparers of each report- the Senior Policy Analyst and the Special Projects Manager- to help capture all grant activity, including the reporting period obligations and expenditures. 4. ARP Team Director (Assistant County Administrator) will review draft reports and document the review before submission to confirm they meet all reporting requirements and accurately reflect cumulative obligations and expenditures. 5. ARP Management will meet biweekly to discuss the tracking of grant activity for each reporting period and any updated or new reporting requirements.

View Audit 32407

Finding 34655 (2022-004)

Significant Deficiency 2022

Dallas County

TX

Subrecipient Monitoring Reporting

Finding 2022-04: Special Test ? Reporting ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants) Recommendation? Management should ensure that they have a mechanism for reporting subaward data in the FSRS. Responsible Party...

Finding 2022-04: Special Test ? Reporting ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants) Recommendation? Management should ensure that they have a mechanism for reporting subaward data in the FSRS. Responsible Party? Department of Planning and Development Corrective Action Plan?Planning and Development staff will contact its HUD field office representative for guidance and consultation on FFATA reporting requirements and will ensure compliance will be met by 9/30/2023. Planning and Development will begin to implement these corrective actions immediately or on the timeline identified in the corrective action itself. Responsible Party: Luis Tamayo, Director of Planning and Development

View Audit 32407

Finding 34647 (2022-001)

Significant Deficiency 2022

South Carolina Victim Assistance Network

SC

HUD Housing Programs Reporting Significant Deficiency

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 29882

Finding 34639 (2022-001)

Significant Deficiency 2022

Pierce Mortuary Colleges, Inc.

IL

Student Financial Aid HUD Housing Programs Reporting

A. Comments on Findings and Recommendations: Finding 2022-001 Exit Counseling Condition: The Institution did not timely perform the required FDL exit counseling for 10 of 20 students in the sample requiring exit counseling. PMC agrees with the condition outlined in Finding 2022-001 Exit Counseling. ...

A. Comments on Findings and Recommendations: Finding 2022-001 Exit Counseling Condition: The Institution did not timely perform the required FDL exit counseling for 10 of 20 students in the sample requiring exit counseling. PMC agrees with the condition outlined in Finding 2022-001 Exit Counseling. B. Prior Audit Findings There were no findings in the prior audit. C. Corrective Action Taken on Findings Finding 2022-001 Exit Counseling Current processes for exit counseling are to ensure graduating students receive exit counseling during the final quarter of enrollment as well as receive an e-mail with directions on how to complete exit counseling at www.studentloans.gov from the financial aid department. Students that are enrolled in less-than-halftime credits are also provided exit counseling when the quarter starts or known when the student drops down to that enrollment status through reduction of courses. When students withdraw they will be notified that they are to confirm whether or not a student has received direct loans or not; if yes, they are to perform their exit counseling duties. There has been a lack of quality assurance that has led to exit counseling being completed after 30 days for a variety of reasons. To correct this issue, PMC Registrar will run an enrollment status change report on a bi-weekly basis to catch any student that has changed to an out-of-school status and/or a less-than-half-time status to ensure the financial aid department completes their exit counseling phone call or in-person meeting, as well as their exit counseling e-mail with information regarding completing exit counseling via www.studentloans.gov. Within seven (7) days of the report being run, each student file will be checked to ensure exit counseling was completed and notes are placed within the file to verify exit counseling was completed within the 30 day period of the enrollment status change as required.

View Audit 24183

Finding 34629 (2022-019)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income ...

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income Home Energy Assistance ? Assistance Listing No. 93.568 Action taken in response to the finding: The Department of Housing and Community Development (DHCD) implemented new policies and procedures for LIHEAP reporting requirements necessary to ensure the reports are submitted timely and with accurate data to US HHS reporting systems. The DHCD Community Service Unit Manager, or their delegee, will coordinate with the LIHEAP Coordinator and/or other staff as needed to track deadline dates for all LIHEAP reports. Additionally, prior to submission all reports will be reviewed and verified against data sources by a Community Service staff member not involved in the creation of the reports. Name of the contact person responsible for corrective action: Ed Kiely, Community Service Unit Manager Planned completion date for corrective action plan: June 1, 2023

View Audit 31118

Finding 34628 (2022-018)

Material Weakness 2022

Commonwealth of Massachusetts

MA

Subrecipient Monitoring Material Weakness Reporting § 200.303

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-018 Low-Income Home Energy Assistance, COVID-19 ? Low-Income Home Energy Assistance ? Assistance Listing No. 93.568 ...

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-018 Low-Income Home Energy Assistance, COVID-19 ? Low-Income Home Energy Assistance ? Assistance Listing No. 93.568 Action taken in response to the finding: Going forward, the FFATA will be submitted for LIHEAP by the DCS Fiscal Unit as required by FFATA instructions. Name of the contact person responsible for corrective action: Kristen Crowley Planned completion date for corrective action plan: Report will be filed in FSRS by the end of the month following the month in which the prime recipients are awarded. Next anticipated due date will be November or December 2023.

View Audit 31118

Corrective Action Plans

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