Corrective Action Plans

Finding 61394 (2022-001)

Material Weakness 2022

PA

Cash Management Reporting

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

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 All money withdrawn in previous years were not expended in full before additional draws were made.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

View Audit 56825

Finding 61391 (2022-001)

None 2022

Children's Hospital of Philadelphia

PA

Questioned Costs Reporting

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

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

View Audit 56673

Finding 61380 (2022-009)

Material Weakness 2022

City of Detroit, Michigan

MI

Subrecipient Monitoring Reporting Questioned Costs

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

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

View Audit 49776

Finding 61327 (2022-004)

Material Weakness 2022

Family Guidance Centers, Inc.

IL

Allowable Costs / Cost Principles Reporting Questioned Costs § 200.403

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

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

View Audit 56710 Questioned Costs: $1

Finding 61325 (2022-001)

Significant Deficiency 2022

Project Amistad

TX

Subrecipient Monitoring Eligibility Questioned Costs

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

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

View Audit 56706 Questioned Costs: $1

Finding 61322 (2022-002)

None 2022

Missaukee County

MI

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

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

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

View Audit 54614

Finding 61321 (2022-001)

Material Weakness 2022

Missaukee County

MI

Reporting Questioned Costs Material Weakness

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

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

View Audit 54614

Finding 61317 (2022-001)

Significant Deficiency 2022

Portage County, Wisconsin

WI

Questioned Costs Reporting Significant Deficiency

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

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

View Audit 54387

Finding 61315 (2022-001)

Material Weakness 2022

City of Carrollton, Texas

TX

Subrecipient Monitoring Reporting

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

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

View Audit 54171

Finding 61314 (2022-005)

Significant Deficiency 2022

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Reporting Significant Deficiency

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

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

View Audit 54221

Finding 61306 (2022-002)

Significant Deficiency 2022

Jackson Public School District

MS

Questioned Costs Subrecipient Monitoring Cash Management

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reim...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2023

View Audit 49973

Finding 61304 (2022-001)

Significant Deficiency 2022

Claremont McKenna College

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan: Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Sta...

Finding: 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan: Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so we do not anticipate any additional quarterly reports needing to be posted on the College?s website. Contact Person Responsible for Corrective Action: Vice President of Business, Chief Financial Officer Erin Watkins, and Director of Finance Jennifer Perez have implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2022.

View Audit 50153

Finding 61303 (2022-002)

Significant Deficiency 2022

The Home for Little Wanderers

MA

Allowable Costs / Cost Principles Questioned Costs Cash Management

Views of Responsible Officials and Planned Corrective Action Management has engaged a 3rd party to review, recommend and implement improvements to the current billing and month end closing processes. This will include improved documented processes and procedures along with the needed training to b...

Views of Responsible Officials and Planned Corrective Action Management has engaged a 3rd party to review, recommend and implement improvements to the current billing and month end closing processes. This will include improved documented processes and procedures along with the needed training to be effectively implemented and continued. Responsible Official: Michael Nowlan, Interim EVP/CFO

View Audit 49907 Questioned Costs: $1

Finding 61302 (2022-004)

Material Weakness 2022

Ochsner Lsu Health System of North Louisiana

LA

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding 2022-004: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the...

Finding 2022-004: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the Provider Relief Fund that included leveraging publicly available information, outside consultants, and an internal review prior to management sign off. Ochsner LSU Health will ensure that all calculations are documented with detail supporting information. An additional quality control measure will be implemented whereby Ochsner?s Internal Audit Department will perform a detailed review of the calculation including tracing all formulas to ensure accuracy prior to management sign-off. In addition, Ochsner LSU Health will work with HRSA to understand the most appropriate manner to correct this issue within the Provider Relief Fund in the subsequent portal submissions. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting and Steven Stiles, Ochsner Vice President of Reimbursement Anticipated Completion Date: September 30, 2023

View Audit 49970

Finding 61301 (2022-003)

Material Weakness 2022

Ochsner Lsu Health System of North Louisiana

LA

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding 2022-003: Internal control deficiency and noncompliance over reporting of expenses attributable to coronavirus in the HRSA PRF Reporting Portal. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensu...

Finding 2022-003: Internal control deficiency and noncompliance over reporting of expenses attributable to coronavirus in the HRSA PRF Reporting Portal. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the Provider Relief Fund that included leveraging publicly available information, outside consultants, and an internal review prior to management sign off. An additional level of review will be implemented whereby Ochsner?s Internal Audit Department will preview the preliminary HRSA PRF Report from the PRF Reporting Portal prior to submission to ensure expenses are not duplicated. In addition, Ochsner LSU Health will work with HRSA to understand the most appropriate manner to correct this issue within the Provider Relief Fund Portal. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting and Steven Stiles, Ochsner Vice President of Reimbursement Anticipated Implementation Date: September 30, 2023

View Audit 49970 Questioned Costs: $1

Finding 61300 (2022-002)

Material Weakness 2022

Ochsner Lsu Health System of North Louisiana

LA

Reporting Internal Control / Segregation of Duties

Finding 2022-002: Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures and Federal Awards (SEFA) Ochsner LSU Health will implement additional review and coordinated efforts across departments throughout the organization to ensure the SEFA contains accu...

Finding 2022-002: Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures and Federal Awards (SEFA) Ochsner LSU Health will implement additional review and coordinated efforts across departments throughout the organization to ensure the SEFA contains accurate information in reporting of expenditures. Additionally, current applicable guidance will be reviewed again before finalization. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting Implementation Date: July 31, 2023

View Audit 49970

Finding 61296 (2022-002)

Significant Deficiency 2022

Milbank School District No. 25-4

SD

Questioned Costs Reporting Significant Deficiency § 200.512

2022-002. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extende...

2022-002. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended audit for June 30, 2022, the annual report for June 30, 2023, and the proposed budget for the 2023-2024 school year. The late filing was caused by multiple financial processes being completed simultaneously.

View Audit 49455

Finding 61231 (2022-002)

Significant Deficiency 2022

East Georgia Healthcare Center, Inc.

GA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Award Finding Internal Control Over Compliance / Compliance Finding ? Significant Deficiency 2022-002 East Georgia Healthcare Center (EGHC) acknowledges the discrepancies between key line items on the Period 1 Provider Relief Fund (PRF) portal submission and underlying supporting documenta...

Federal Award Finding Internal Control Over Compliance / Compliance Finding ? Significant Deficiency 2022-002 East Georgia Healthcare Center (EGHC) acknowledges the discrepancies between key line items on the Period 1 Provider Relief Fund (PRF) portal submission and underlying supporting documentation. As a result of the difficulties described in financial statement finding 2022-001, there were delays in revenue billings and financial reporting, which impacted monthly net revenues from patients used in the Period 1 lost revenue calculation. Subsequent to the Period 1 PRF portal submission, EGHC recalculated monthly net revenues from patients based on updated actual amounts. Calculated lost revenues using the updated monthly amounts were less than lost revenues reported per the Period 1 PRF portal submission. However, EGHC has identified additional expenditures attributable to COVID-19, which were incurred during the period of January 1, 2020 through June 30, 2021, that offset the difference in lost revenues per the Period 1 PRF submission and lost revenues calculated using updated actual net revenues from patients. Based on this, EGHC believes that any risk to the program would be mitigated through the identification of additional eligible expenditures for Period 1. EGHC intends to correct the lost revenues and expenditures reported for Period 1 on the Period 4 PRF portal submission, which is due March 31, 2023. Sincerely, Jill Sorrells Chief Financial Officer

View Audit 54464

Finding 61144 (2022-001)

Significant Deficiency 2022

Tuscarawas Valley Local School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System a...

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System after data entry is completed. The Food Service Director will initial and date the reports upon completing and verifying the reconciliation. Anticipated Completion Date: 3/1/2023 Responsible Contact Person: Food Service Director

View Audit 49892

Finding 61133 (2022-003)

None 2022

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Reporting

Name of Responsible Individual: Beatrice Raiford, Director Office of Sponsored Programs Corrective Action: We concur. We understand as noted in the terms of the grant agreement for the NCRN grant that performance reports are due quarterly. The performance report was submitted timely by the program...

Name of Responsible Individual: Beatrice Raiford, Director Office of Sponsored Programs Corrective Action: We concur. We understand as noted in the terms of the grant agreement for the NCRN grant that performance reports are due quarterly. The performance report was submitted timely by the program office through the required federal system; however, we failed to obtain confirmation of report submission as proof of timely submission. We will review our reporting processes for performance reporting to ensure receipt of confirmation. This confirmation will be included in our files as proof of compliance. Additionally, performance reporting confirmations will be submitted to the Office of Grants and Contracts as a further review for compliance. Anticipated Completion Date: January 31, 2023

View Audit 56656

Finding 61122 (2022-003)

Significant Deficiency 2022

City of Las Vegas

NV

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an int...

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an internal control. Management concurs that there was no signature and date reviewed for submissions related to the Disaster Grants ? Public Assistance program. Management will implement a process where all submissions to federal agencies will be signed and dated prior to submission as an indication of internal control over the approval process.

View Audit 49725

Finding 61118 (2022-004)

Significant Deficiency 2022

City of Las Vegas

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004: Federal Funding Accountability and Transparency Act for Housing Opportunities for Persons with AIDs Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for t...

Finding 2022-004: Federal Funding Accountability and Transparency Act for Housing Opportunities for Persons with AIDs Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for the Housing Opportunities for Persons with AIDs Program for three sub-awards was not submitted by the last day of the month following the month in which the sub-award was made, and three of the obligation dates reported were incorrect. The FFATA report was prepared and filed by the Neighborhood Services Administrator. Management will implement a process where Grant Coordinators will prepare the report and the Grant Administrator will review the information for accuracy and input the data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Neighborhood Services Administrator will review the report and file in a timely manner.

View Audit 49725

Finding 61111 (2022-005)

Significant Deficiency 2022

City of Las Vegas

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005: Federal Funding Accountability and Transparency Act for Community Development Block Grant Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for Community D...

Finding 2022-005: Federal Funding Accountability and Transparency Act for Community Development Block Grant Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for Community Development Block Grant Program for five sub-awards was not submitted by the last day of the month following the month in which the sub-award was made, and one of the obligation dates reported was incorrect. The FFATA report was prepared and filed by the Neighborhood Services Administrator. Management will implement a process where Grant Coordinators will prepare the report and the Grant Administrator will review the information for accuracy and input the data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Neighborhood Services Administrator will review the report and file in a timely manner. Responsible Personnel Gary Ameling, Chief Financial Officer

View Audit 49725

Finding 61109 (2022-032)

Material Weakness 2022

State of New Hampshire

NH

Reporting

View of Responsible Officials Corrective actions are currently in development to address the completeness and accuracy of HSEM?s federal reporting. Anticipated Completion Date: June 30, 2023 Contact Person: Matthew Hotchkiss, Financial Manager HSEM, 603-223-3624, Matthew.A.Hotchkiss@dos.nh.gov

View Audit 49723

Finding 61095 (2022-028)

Material Weakness 2022

State of New Hampshire

NH

Matching / Level of Effort / Earmarking Reporting Questioned Costs

View of Responsible Officials The Department of Energy is currently in contact and working with representatives from the US DHHS to resolve the fact that the SF-425 report is not available for updating at this time for grant #2001NHE5C3. It must be made available for updating within the HHS reportin...

View of Responsible Officials The Department of Energy is currently in contact and working with representatives from the US DHHS to resolve the fact that the SF-425 report is not available for updating at this time for grant #2001NHE5C3. It must be made available for updating within the HHS reporting site by DHHS in order for Grantees to edit and submit a report. Corrective Action We will continue to work with US DHHS for any grant awarded to us that has this same reporting issue in the future. Anticipated Completion Date: Ongoing Contact Person: Jane Lemire Business Administrator IV (PT)

View Audit 49723

Corrective Action Plans

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