Corrective Action Plans

Finding 41478 (2022-004)

Significant Deficiency 2022

Safe and Sound

CA

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303 § 200.403 § 200.414

2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified t...

2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified total direct costs, which excludes amounts over $25,000 for subawards. We updated our formulas to ensure that we properly calculated indirect costs on a monthly basis, ensuring the exclusion of subawards over $25,000. Date Completed: 7/31/2023

View Audit 37696

Finding 41464 (2022-001)

Material Weakness 2022

Freeman School District No. 358

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of the District contact person: Alan Steinolfson, Director of Fiscal & Administrative Services S. 15001 Jackson Road Rockford, WA 99030 Corrective action the auditee plans to take in response to the finding: As mentioned previously in this finding, the District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The original contract mentioned local prevailing wage, which is higher than federal prevailing wages; the district and the project manager considered this to be compliant. The District used the funds to replace the middle school HVAC unit, which was a recommended use of funds by WA OSPI. As a recipient of the funds and using the funds as suggested, the District was never made aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for a future construction project, district management will work with an experienced Project Manager in federal funds; in addition, the Director of Fiscal of Freeman will collect weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: August 31, 2023

View Audit 37660

Finding 41461 (2022-001)

Significant Deficiency 2022

Sherrard Community Unit School District No. 200

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District?s general ledger.

View Audit 37733

Finding 41457 (2022-002)

Significant Deficiency 2022

Lac Du Flambeau Chippewa Housing Authority

WI

Reporting

2022-002 Reporting Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 and 14.867 Award year: 2022 Condition: We ...

2022-002 Reporting Federal program information: Funding agency: U.S. Department of Treasury & U.S. Department of Housing and Urban Development Title: Emergency Rental Assistance Program & Indian Housing Block Grant (IHBG) Assistance Listing number: 21.023 and 14.867 Award year: 2022 Condition: We inspected the 4th Quarter SFS-425 Financial Reports during the audit. Claims submitted for this program did not include the cumulative expenditure amounts. The actual expenditures for the IHBG program recorded on the general ledger totaled $1,836,852. The cumulative total expenditures were $1,063,865 for this program at 9/30/22. The IHBG CARES grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,524 for this program at 9/30/22. The IHBG ARP grant did not have a federal share of expenditures reported. The cumulative total expenditures were $37,136 for this program at 9/30/22. The actual expenditures for the ERAP program recorded on the general ledger totaled $568,872 at 12/31/2021. Recommendation: Wipfli recommends that the SFS-425 include cumulative expenditure amounts. Corrective Action Plan: CHA is in the process of restructuring our Finance department. In this process we will be updating our finance policies to stress/identify our areas of material weakness so they align and address our current audit findings and to eliminate any future findings. We will be transferring job titles and duties with current in-house personnel that clearly states job functions and responsibilities that best fits each staff persons unique skill set and aptitude. Once restructuring of our Finance department is completed (30-60 days) moving forward this will address our areas of material weakness. Name of Contact Person Responsible for Corrective Action Plan: Mary Peterson To be completed by: August 1, 2023

View Audit 37694

Finding 41451 (2022-001)

Material Weakness 2022

Housing Authority of the City of Martinsburg

WV

Cash Management HUD Housing Programs Material Weakness

Finding 2022-001 ? Capital Fund Program Accounting ? Noncompliance & Material Weakness ? Cash Management & Program Compliance ? CFDA # 14.872 ? Grant Years 2018, 2019 Corrective Action Plan: The Martinsburg Housing Authority will review our procedure for requisitioning of funds for CFP payments. ...

Finding 2022-001 ? Capital Fund Program Accounting ? Noncompliance & Material Weakness ? Cash Management & Program Compliance ? CFDA # 14.872 ? Grant Years 2018, 2019 Corrective Action Plan: The Martinsburg Housing Authority will review our procedure for requisitioning of funds for CFP payments. We will establish a payment review and withdrawal procedure to align with the regulations for timely fund withdrawals from LOCCS and payment of funds. Person Responsible: Catherine Dodson, Executive Director Anticipated Completion Date: June 30, 2023

View Audit 37486

Finding 41443 (2022-001)

Material Weakness 2022

Frio Hospital District

TX

Allowable Costs / Cost Principles Reporting

Corrective Action Plan for Finding 2022-001 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ...

Corrective Action Plan for Finding 2022-001 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Michael Ruff, CFO, will be responsible to ensure that the corrective action plan is followed. The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were actually utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.

View Audit 37719

Finding 41440 (2022-003)

Material Weakness 2022

Freeman Regional Health Services

SD

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: ...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: The Facility's expense tracking spreadsheet which identified the expenses claimed under the federal program as allowable costs included three expenses which related to a future period. The Facility also claimed the cost of eleven chairs which had been returned to the third-party vendor during November 2022. A formula error was also identified within the calculation of clinic salaries and fringe benefits claimed under the federal program which was based upon a prorated basis of COVID related clinic visits as a percentage of total clinic visits. The Facility had multiple individuals identifying and compiling eligible expenses; however, the Facility's review and approval process over the Facility's expense tracking spreadsheet was not formally documented. Responsible Individuals: Phillip Husher, CFO, Freeman Regional Health Services Corrective Action Plan: We understand that future expenses and expenses for the chairs returned cannot be claimed under FFAL#93.697. We feel this will not require us to return funds to the Department of Health and Human Services as other eligible expenses qualifying under the COVID-19 Testing and Mitigation for Rural Health Clinics Program FFAL #93.697 were available. We know and understand the importance of reporting accurate information. We will have a formal review and approval process documented for future submissions. We agree with findings reported above. Anticipated Completion Date: December 31, 2023

View Audit 37685

Finding 41438 (2022-004)

Significant Deficiency 2022

City and Borough of Wrangell, Alaska

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-004 ? Deadline for Federal Single Audit ? Noncompliance and Internal Control Over Compliance ? Significant Deficiency Corrective Action Plan The Borough will work with external auditors to have a financial statement draft prior to their fieldwork. Beginning balance reconciliations and y...

Finding 2022-004 ? Deadline for Federal Single Audit ? Noncompliance and Internal Control Over Compliance ? Significant Deficiency Corrective Action Plan The Borough will work with external auditors to have a financial statement draft prior to their fieldwork. Beginning balance reconciliations and year-end adjustments will be complete by September 5th, and a final trial balance and general ledger will be submitted to the external auditors. Expected Completion Date: Fiscal year 2023

View Audit 37635

Finding 41436 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Galveston, Texas

TX

Questioned Costs HUD Housing Programs Eligibility

2022-002 Housing Choice Vouchers - Assistance Listing No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure...

2022-002 Housing Choice Vouchers - Assistance Listing No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: During this time GHA's HCV program was extremely short staffed and GHA was using temporary employees to assist in program delivery. Specifically, the department suffered two staff- members deaths, one family emergency that removed dedicated staff from this task, and two resignations. GHA has hired and trained new staff to ensure that recertifications are being performed annually for all tenants as applicable. The annual recertifications will be three months ahead by the end of 2023. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: GHA has hired and trained new staff and will conduct additional refresher training courses for existing staff focusing on accuracy. This will be complete by August 2023. GHA annual recertification's are currently being completed timely and will be three months ahead by the end of 2023.

View Audit 37744 Questioned Costs: $1

Finding 41435 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Galveston, Texas

TX

HUD Housing Programs Reporting Significant Deficiency

2022-001 Housing Choice Vouchers - Assistance Listing No. 14.871 - Reporting Recommendation: The Authority should implement processes to ensure...

2022-001 Housing Choice Vouchers - Assistance Listing No. 14.871 - Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: During this time GHA's HCV program was extremely short staffed and GHA was using temporary employees to assist in program delivery. Specifically, the department suffered two staff- members deaths, one family emergency that removed dedicated staff from this task, and two resignations. GHA has hired and trained new staff and increased the form 50058 submissions times to daily. GHA also provided training to existing staff on the importance of timely completion of form 50058. There is now dedicated back-up staff to assist with this important task. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: This is complete. GHA has hired and trained both new and existing staff in form 50058 submission. Form 50058's are submitted daily.

View Audit 37744

Finding 41431 (2022-001)

Significant Deficiency 2022

Public Hospital District No. 1 of Mason County, Wa D/b/a Mason Health

WA

Reporting Internal Control / Segregation of Duties

This finding was due to a clerical error when entering the expense information into the PRF portal. Only the carryover expense from prior filings and current period expenses should have been entered, but all prior expenses were entered into the prior period columns. This error was identified during ...

This finding was due to a clerical error when entering the expense information into the PRF portal. Only the carryover expense from prior filings and current period expenses should have been entered, but all prior expenses were entered into the prior period columns. This error was identified during our audit and the incorrect information was replaced with eligible expenses from the current period. Our standard process for all surveys and filings is to include a second review step prior to completing the filing. This step was not taken due to filing so close to the cut-off time on the last day. Going forward, our standard process of performing a second review prior to filing will be followed. This will be effective with the September 30, 2023 filing. We apologize for the error. This will not happen again.

View Audit 37634

Finding 41428 (2022-002)

Material Weakness 2022

Safehouse Progressive Alliance for Nonviolence, Inc.

CO

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-002: U.S. Department of Justice ? Crime Victim Assistance - Assistance Listing No. 16.575. Reporting, Material Weakness Auditor Recommendation: During the December 31, 2022 Financial and Federal Single Audit procedures, it was noted that the Organization?s federal funding expenditure...

Finding 2022-002: U.S. Department of Justice ? Crime Victim Assistance - Assistance Listing No. 16.575. Reporting, Material Weakness Auditor Recommendation: During the December 31, 2022 Financial and Federal Single Audit procedures, it was noted that the Organization?s federal funding expenditures in prior years exceeded the threshold requiring a single audit and none were performed. Corrective Action: The Organization is currently reviewing the revenue recognition in prior years to attempt to identify which fiscal years met the threshold requiring a single audit. When the scope of the issue is fully identified, the Organization will reach out to the impacted funding agencies. The cost of performing those audits will be material to the Organization?s annual budget, but we will take any steps recommended by the funding agencies. Responsible Contact: Lisa Van der Veer (303) 449-8623 ext 124 lisav@safehousealliance.org Responsible Party: CEO & Finance Director Anticipated Completion Date: November 15, 2023 (all funding agencies contacted, any required prior year audits deadline tbd)

View Audit 37704

Finding 41425 (2022-001)

None 2022

Wesleyan Homes II of Troy, Inc.

NC

Reporting

Wesleyan Homes II of Troy Greensboro, North Carolina CORRECTIVE ACTION PLAN March 31, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Wesleyan Homes II of Troy (the "Corporation"), respectfully submits the following Corrective Action Plan fo...

Wesleyan Homes II of Troy Greensboro, North Carolina CORRECTIVE ACTION PLAN March 31, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Wesleyan Homes II of Troy (the "Corporation"), respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2022-001: Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Recommendation: The Corporation should continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Reporting Views of Responsible Officials: Management agrees with the above finding and is in the process of transferring funds to provide adequate FDIC insurance coverage for all funds. Management will re-evaluate its policies and procedures to determine any necessary changes. If you have questions regarding this plan, please call Hona Moore at 336-544-2300. Sincerely yours, Hona Moore Partnership Property Management

View Audit 37646

Finding 41413 (2022-010)

None 2022

The Howard University

DC

Reporting

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: To ensure financial reports and invoices are submitted timely, the Office of Grants and Contracts will implement hard-stop cutoff dates for receiving supporting documentation used to ...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: To ensure financial reports and invoices are submitted timely, the Office of Grants and Contracts will implement hard-stop cutoff dates for receiving supporting documentation used to prepare financial reports and invoices. Financial reports and invoices will continue to be submitted timely and accurately. Progress reports will be submitted in accordance with the required federal regulations accurately and timely. Anticipated Completion Date: June 30, 2023

View Audit 37632

Finding 41412 (2022-014)

Significant Deficiency 2022

The Howard University

DC

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

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts and Rawle Howard - Assistant Vice President and Chief Procurement Officer Corrective Action: The Controller?s Office and Grants and Contracts will work with Accounts Payable to ensure that payments to v...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts and Rawle Howard - Assistant Vice President and Chief Procurement Officer Corrective Action: The Controller?s Office and Grants and Contracts will work with Accounts Payable to ensure that payments to vendors are applied timely in Workday. Accounts payable will be required to review all wire requests to ensure the invoices have not been previously paid by check prior to initiating wires. Anticipated Completion Date: June 30, 2023

View Audit 37632 Questioned Costs: $1

Finding 41410 (2022-001)

Significant Deficiency 2022

The Howard University

DC

Reporting Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: The Office of Grants and Contracts will update the policies and procedures to include a detailed, timely and accurate submission of federal expenditures in accordance with the Uniform...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: The Office of Grants and Contracts will update the policies and procedures to include a detailed, timely and accurate submission of federal expenditures in accordance with the Uniform Guidance, ?200.510(b) to reflect on the annual SEFA. Quarterly meetings and annual reviews will be established with appropriate Howard University Hospitals? personnel to ensure required expenditures are included on the SEFA per federal requirements. Sr. Director of Grants and Contracts and the Controller will prepare the SEFA going forward and will receive formal approval by the Controller. Anticipated Completion Date: June 30, 2023

View Audit 37632

Finding 41409 (2022-013)

Significant Deficiency 2022

The Howard University

DC

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

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education polici...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education policies and procedures. Additionally, any expenditures requested and/or transferred to the HEERF grant will require the two-tier review/approval process. Anticipated Completion Date: June 30, 2023

View Audit 37632 Questioned Costs: $1

Finding 41406 (2022-009)

Significant Deficiency 2022

The Howard University

DC

Reporting Internal Control / Segregation of Duties Student Financial Aid

Name of Responsible Individual: Sammara Evans, Director of Institutional Research Corrective Action: On March 21, 2023, Howard assigned Ms. Sammara Evans, the Director of Institutional Research, as the lead for quarterly and annual HEERF reporting. The areas with access to the information required t...

Name of Responsible Individual: Sammara Evans, Director of Institutional Research Corrective Action: On March 21, 2023, Howard assigned Ms. Sammara Evans, the Director of Institutional Research, as the lead for quarterly and annual HEERF reporting. The areas with access to the information required to complete the quarterly and annual HEERF reporting have now been added to the Education Stabilization Fund (ESF) site as editors. This list of editors on the ESF site includes representatives from the Financial Aid Office, the Bursar?s Office, Enrollment Analytics and Grants & Contracts. These offices can now receive notifications regarding submission deadlines and have access to update the information for each report. Prior to the quarterly or annual report due date, the Director of Institutional Research will request the necessary information from each department and is aware of her responsibilities to do so. HEERF reporting responsibilities have been defined. Anticipated Completion Date: March 31, 2023

View Audit 37632

Finding 40172 (2022-012)

Significant Deficiency 2022

The Howard University

DC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Workday implementation challenges and the September cyberattack caused delays in allocating personnel earnings to grants during the first half of the fiscal year. As a result, certifi...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Workday implementation challenges and the September cyberattack caused delays in allocating personnel earnings to grants during the first half of the fiscal year. As a result, certificates were not generated for employees with unallocated earnings for the first six-month reporting period. Certificates were issued on an ad-hoc basis as earnings were allocated. This issue was resolved for the second half of the fiscal year. To further address this finding, Grants and Contracts will adjust the effort certification process to expand the pool of secondary approvers, improve the user interface, and allow for easier reassignments of certificates. In addition, a training module will be developed to assist employees during their review. Anticipated Completion Date: June 30, 2023

View Audit 37632

Finding 40164 (2022-002)

Significant Deficiency 2022

The Howard University

DC

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Benjamin Carmichael, Compliance Officer and Roderick Johnson, Assistant Director for Compliance Corrective Action: The Enrollment Reporting process is supervised by the Office of the Registrar (Registrar), which is responsible for providing enrollment reports to Howar...

Name of Responsible Individual: Benjamin Carmichael, Compliance Officer and Roderick Johnson, Assistant Director for Compliance Corrective Action: The Enrollment Reporting process is supervised by the Office of the Registrar (Registrar), which is responsible for providing enrollment reports to Howard University?s third-party servicer, National Student Clearinghouse (NSC), who then submits the report to the National Student Loan Data System (NSLDS). The departure of a key registrar personnel resulted in miscommunication and neglect of the enrollment reporting duties. The issue has since been remedied, but due to the time lag, will take an additional fiscal year for improvements to be observed. Anticipated Completion Date: March 31, 2023

View Audit 37632

Finding 40156 (2022-001)

Significant Deficiency 2022

B-K Health Center, Inc. (d/b/a Nepa Community Health Care)

PA

Reporting Internal Control / Segregation of Duties Significant Deficiency

B-K Health Center Inc. d/b/a NEPA Community Health Care (the Organization) respectfully submits the following corrective action plan for the year ending September 30, 2022. Audit Finding Reference: 2022-001 ? Significant Deficiency in Internal Control ? Reporting Condition/Context: The Organizat...

B-K Health Center Inc. d/b/a NEPA Community Health Care (the Organization) respectfully submits the following corrective action plan for the year ending September 30, 2022. Audit Finding Reference: 2022-001 ? Significant Deficiency in Internal Control ? Reporting Condition/Context: The Organization was required to submit the Annual Federal Financial Report by July 30, 2022 and the report was submitted on September 1, 2022. This is not a statistically valid sample. Recommendation: The Organization should implement procedures to identify and ensure compliance with all reporting requirements for the program. Planned Corrective Action: Both the CEO and CFO will add the reporting deadlines to their calendars to ensure timely filing. The CFO will prepare the document for reporting and the CEO will certify documents. A monthly update will be given to the finance committee as to reports filed for the prior month. Name of Contact Person: Kristen Follert, CEO Anticipated Completion Date: 1/19/2023

View Audit 37315

Finding 40154 (2022-002)

Significant Deficiency 2022

Virginia Union University

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

See corrective action plan for chart/table.

View Audit 53516

Finding 40153 (2022-001)

Material Weakness 2022

Virginia Union University

VA

Student Financial Aid Cash Management Reporting

See corrective action plan for chart/table.

View Audit 53516

Finding 40145 (2022-026)

Material Weakness 2022

State of North Carolina

NC

Subrecipient Monitoring Reporting

Errors in FFATA Reporting Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services (DMH/DD/SUS) is updating and strengthening its app...

Errors in FFATA Reporting Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services (DMH/DD/SUS) is updating and strengthening its approach to Federal Funding Accountability and Transparency Act (FFATA) reporting. DMH/DD/SUS is in the final phase of filling the vacant Business Manager position within the Budget and Finance section. The Business Manager will be responsible for developing formalized FFATA reporting policies and procedures, ensuring staff receive cross-training on FFATA reporting, and reviewing FFATA reports for accuracy before submission. Anticipated Completion Date: December 31, 2023.

View Audit 53638

Finding 40141 (2022-020)

Significant Deficiency 2022

State of North Carolina

NC

Subrecipient Monitoring Reporting

FFATA Reporting Not Completed Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Lisa Allnutt - (919) 527-6854; Felicia Harris - (919) 527-6416; Curtis Terry - (984) 236-5355 Department-wide FFATA training was provided on August 12, 2022. In add...

FFATA Reporting Not Completed Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Lisa Allnutt - (919) 527-6854; Felicia Harris - (919) 527-6416; Curtis Terry - (984) 236-5355 Department-wide FFATA training was provided on August 12, 2022. In addition, the Department will implement a FFATA Data Reporting Form and provide communication to all divisions regarding the use of the form. Anticipated Completion Date: March 31, 2023. Division of Social Services The Business Operations Budget section filled three positions, two of which are assigned responsibilities for the FFATA reporting process. The FFATA reporting procedures were updated to ensure segregation of the review and approval processes and to include step by step instructions. The Business Operations Budget section will continue to hire additional positions to ensure FFATA duties are reassigned in the event of employee turnover. Anticipated Completion Date: March 31, 2023. Division of Mental Health The Division is in the final phase of filling the vacant Business Manager position within the Budget and Finance section. This position will be responsible for assigning FFATA reporting responsibilities and confirming submitted reports are accurate. In addition, the Division will establish a contingency plan to ensure FFATA reporting is completed when essential staff turnover occurs. Anticipated Completion Date: March 31, 2023.

View Audit 53638

Corrective Action Plans

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