Corrective Action Plans

Finding 24984 (2022-001)

Significant Deficiency 2022

WI

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-001 ? Corrective Action Plan Federal program and specific federal award Identification: 93.958 Block Grants for Community Mental Health Services and 93.959 Block Grants for Prevention and Treatment of Substance Abuse Passed through Wisconsin Department of Health Services Peer Speciali...

Finding 2022-001 ? Corrective Action Plan Federal program and specific federal award Identification: 93.958 Block Grants for Community Mental Health Services and 93.959 Block Grants for Prevention and Treatment of Substance Abuse Passed through Wisconsin Department of Health Services Peer Specialist CARS 531057 Grant Contract October 1, 2021 - September 30, 2022 Responsible Party: Jason Beloungy, Executive Director Expected Completion Date: April 1, 2023 Corrective Action Planned: Management has already taken action on this situation by replacing the internal finance position with an outsourced accounting firm who specializes in nonprofits and grant accounting. The firm is expected to monitor the status of each cost reimbursement grant to ensure spending is in line with grant awards. This monitoring will be done each month in conjunction with closing the books and communicated with the responsible party.

View Audit 22491

Finding 24966 (2022-001)

Significant Deficiency 2022

Town of Dudley, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator C...

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator Corrective Action Planned: The corrective action will be to report the additional expenditure that occurred prior to Town declaring a revenue loss at the time of the next reporting cycle. Anticipated Completion Date: April 30, 2023

View Audit 25228

Finding 24963 (2022-005)

None 2022

Dodge City Community College

KS

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported correctly or timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely and accurately reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on in the fall of 2022 and has taken charge and completed the backlog of reporting, implemented new procedures, and sent two staff to training. They are current as of the spring 2023 reporting. Recommendation: We recommend that personnel in charge of enrollment reporting be diligent in reviewing the roster file to ensure that all appropriate students are shown and attendance changes are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS have reviewed the NSLDS Reporting Manual to better understand and accurately report the student's enrollment status. They have completed the backlog of reporting, implemented new procedures, and sent two staff to training. They are current as of the spring 2023 reporting.

View Audit 25227

Finding 24961 (2022-004)

Significant Deficiency 2022

Marian University, Inc.

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

2022-004: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425F, 84.425M Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the st...

2022-004: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425F, 84.425M Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. The evidence of submission should include the original supporting documentation for the information published. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has scheduled data gathering and reconciling processes to ensure timely 2023 filing. Name(s) of the contact person(s) responsible for corrective action: Michael Moos Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24949 (2022-011)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with a...

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure disbursement dates are accurate. In addition, the University has completed training to ensure future origination and disbursements submissions are timely. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24948 (2022-010)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Material Weakness Reporting

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of...

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure enrollment data is accurate. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 09/30/2023

View Audit 25226

Finding 24929 (2022-007)

Material Weakness 2022

Ojai Unified School District

CA

Subrecipient Monitoring Cash Management Reporting

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code...

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code meal count roster to scan students that receive a reimbursable meal/snack. The roster is turned in weekly to the Matilija Middle School Cafeteria Manager, who will process the meals counts for LHS. All meal count rosters are forwarded to the Director of Nutrition Services at the end of the month for review

View Audit 24025

Finding 24920 (2022-002)

Significant Deficiency 2022

White River Valley School District

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?...

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?s ESF reporting, all data will be reviewed and have a formal sign-off, either by the superintendent or the other co-treasurer to ensure all data being reported is accurate. NOTE: The treasurer was in her first month in her position and was not a part of this filing. Moving forward, we are adjusting personnel to put the treasurer into the internal controls loop of the Title 1 program (which was responsible for filing the first ESF report. Anticipated Completion Date: Effective Immediately

View Audit 23166

Finding 24916 (2022-005)

Material Weakness 2022

Westview School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Depa...

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness FINDING 2022?005 (Continued) Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the School Corporation was not able to provide support for the total expenditures reported on the Year 1 Annual Report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, will ensure that all data reports and reviewed and signed by a third party. Completion date is April 30, 2023.

View Audit 20598

Finding 24908 (2022-004)

Material Weakness 2022

City of West Lafayette

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.1 § 200.303

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel cost...

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel costs. Over 80% of the costs are police & fire. Other various city departments comprise the balance of the expenditure. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376

Finding 24855 (2022-101)

Significant Deficiency 2022

Chiricahua Community Health Center INC

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN December 2, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administr...

CORRECTIVE ACTION PLAN December 2, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2022-101 Reporting (Noncompliance, Significant deficiency) Recommendation: We recommend that reports are reviewed and approved by management team member who is not involved in the preparation. Action Taken: CCHCI will have a member of the management team who is not involved in the preparation of federal reports review and approve prior to submission. Contract person: Gary McPherran Completion date: December 31, 2022

View Audit 26534

Finding 24852 (2022-002)

Significant Deficiency 2022

West Vue, Inc.

MO

Reporting

Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review ...

Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and compare final submission data to underlying detail information prior to submission.

View Audit 25252

Finding 24845 (2022-002)

Significant Deficiency 2022

Beacon College, Inc.

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-002 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-002 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Although the student data for the September 30, 2021 report was gathered timely and accurately, the report was posted on-line three days late and had an error in the quarterly amount awarded. The College will provide a more careful review of all reporting both before and after posting to ensure timeliness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Rich Killion, V.P. of Institutional Advancement; Stephanie Knight, Director of Enrollment Services; Sandi Rysell, Chief Financial Officer Planned completion date for corrective action plan: Completed. If the U.S. Department of Education has questions regarding this plan, please call Dale Herold, Vice President for Admissions and Enrollment Management, Beacon College, 855-220-5376, dherold@beaconcollege.edu.

View Audit 20958

Finding 24834 (2022-001)

Significant Deficiency 2022

City of Palm Springs

CA

Reporting Cash Management

Finding: 2022-001 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The City has in their FY24 Budget plans to hire additional administrative staff to perform the reporting responsibilities required by the FAA and other Agency?s. In addition, current administr...

Finding: 2022-001 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The City has in their FY24 Budget plans to hire additional administrative staff to perform the reporting responsibilities required by the FAA and other Agency?s. In addition, current administrative staff will put in place additional policies and procedures to ensure all reporting required is submitted timely as required. Responsible Person: Airport Administration Manager Expected Implementation: July 1, 2023

View Audit 20198

Finding 24828 (2022-001)

Material Weakness 2022

Jackson Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

Third party employment verifications were provided to the housing authority by the tenants. Staff were able to verify the provided employment documents. Staff were able to ensure that the tenants met the mandatory income limits. Upon transferring of job descriptions, in the office, between staff doc...

Third party employment verifications were provided to the housing authority by the tenants. Staff were able to verify the provided employment documents. Staff were able to ensure that the tenants met the mandatory income limits. Upon transferring of job descriptions, in the office, between staff documents were misplaced. Going forward, the Executive Director and staff will place a high emphasis on ensuring that all third-party verifications are stamped with the date received and placed in tenant files upon receipt of the documents. All tenant files will be inspected and reviewed by staff monthly to ensure all pertinent documentation is in place.

View Audit 26271

Finding 24826 (2022-002)

Significant Deficiency 2022

Rockhurst University

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

Finding No. 2022-002 Corrective Action Plan University Response: The University concurs with the finding concerning quarterly reporting of HEERF funds. Corrective Action: Rockhurst will conduct an additional review of the released guidance and reporting requirements to ensure compliance of any pub...

Finding No. 2022-002 Corrective Action Plan University Response: The University concurs with the finding concerning quarterly reporting of HEERF funds. Corrective Action: Rockhurst will conduct an additional review of the released guidance and reporting requirements to ensure compliance of any published, missing or future reports. In accordance with HEERF guidance, any reports with expenses that were incorrectly reported will be revised and publicly published, if applicable. Responsible Official: Kris Pace, Controller Anticipated Completion Date: June 30, 2023

View Audit 23899

Finding 24818 (2022-060)

Significant Deficiency 2022

State of Michigan

MI

Reporting Subrecipient Monitoring

Finding 2022-060 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The fiscal year 2022 exceptions identified in the audit finding occurred prior to the implementation of corrective action for the fis...

Finding 2022-060 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The fiscal year 2022 exceptions identified in the audit finding occurred prior to the implementation of corrective action for the fiscal year 2021 finding. Planned Corrective Action MSP has hired a Department Technician whose responsibilities will include the task of FFATA reporting. MSP will review the procedure for FFATA reporting for additional efficiencies to ensure timeliness. In addition, MSP is implementing a grants management system that will include FFATA reporting functionality. Anticipated Completion Date MSP will make any needed updates to the procedure and anticipates having the grants management system implemented by September 30, 2023. Responsible Individual(s) Penny Burger, MSP

View Audit 20093

Finding 24783 (2022-059)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-059 Social Services Block Grant, ALN 93.667 - Post-Expenditure Report Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS revised its methodology to include Independent Living Services recipients in the Social Services Block Grant (SSBG) Post-Expenditure ...

Finding 2022-059 Social Services Block Grant, ALN 93.667 - Post-Expenditure Report Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS revised its methodology to include Independent Living Services recipients in the Social Services Block Grant (SSBG) Post-Expenditure Report. In addition, MDHHS revised and re-submitted the fiscal year 2022 SSBG Post-Expenditure Report with the correct recipient counts. Anticipated Completion Date Completed Responsible Individual(s) Emiliza Noel, MDHHS Tiffany Clarke, MDHHS Rebecca Jones, MDHHS

View Audit 20093

Finding 24774 (2022-003)

Significant Deficiency 2022

Independent School District 818 Verndale

MN

Cash Management Reporting School Nutrition Programs

Contact Person ? Jeannie Mayer, Superintendent Corrective Action Plan ? The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date ? November 1, 2022

View Audit 23614

Finding 24737 (2022-058)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-058 Low Income Home Energy Assistance, ALN 93.568 - Annual Report on Households Assisted by LIHEAP Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS and DTMB plan to improve communication with Treasury to help ensure that accurate data is received prior t...

Finding 2022-058 Low Income Home Energy Assistance, ALN 93.568 - Annual Report on Households Assisted by LIHEAP Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS and DTMB plan to improve communication with Treasury to help ensure that accurate data is received prior to the report submission. MDHHS will also evaluate the Interagency Agreement and determine if changes are needed. In addition, DTMB is currently evaluating the cause of query inaccuracies and plans to make necessary changes to the query. Anticipated Completion Date MDHHS and DTMB will coordinate with Treasury to clarify when the data is needed for the report by July 31, 2023. MDHHS will evaluate and make changes to the fiscal year 2024 Interagency Agreement by September 30, 2023. DTMB will make necessary changes to the query by December 1, 2023. Responsible Individual(s) Denise Hawkins, DTMB Julie McLaughlin, MDHHS

View Audit 20093

Finding 24719 (2022-055)

Significant Deficiency 2022

State of Michigan

MI

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302

Finding 2022-055 Temporary Assistance for Needy Families, ALN 93.558 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will revise the financial reports for the quarters ending September 30, 2022, and December 31, 2022, and submit to t...

Finding 2022-055 Temporary Assistance for Needy Families, ALN 93.558 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will revise the financial reports for the quarters ending September 30, 2022, and December 31, 2022, and submit to the U.S. Department of Health and Human Services Administration for Children and Families by May 15, 2023. MDHHS will also evaluate the internal control approval process and determine if any changes are needed. Anticipated Completion Date MDHHS will complete its evaluation of the internal control approval process by September 30, 2023, and will then develop a timeline for implementing changes identified during the evaluation, if applicable. Responsible Individual(s) Rebecca Jones, MDHHS Tiffany Clarke, MDHHS Emiliza Noel, MDHHS

View Audit 20093

Finding 24716 (2022-003)

Significant Deficiency 2022

Alfred Saliba Family Services Center, Inc.

AL

Reporting Allowable Costs / Cost Principles § 200.303

Item 2022-003 Reporting ? Management?s Response ? The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor. Anticipated Completion: September 30, 2023 Responsible Party: Belinda Mitchell, Executive Director

View Audit 21276

Finding 24715 (2022-002)

Material Weakness 2022

Alfred Saliba Family Services Center, Inc.

AL

Matching / Level of Effort / Earmarking Reporting Equipment & Real Property Management § 200.303

Item 2022-002 (Repeat 2021-001) Reporting ? Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the fil...

Item 2022-002 (Repeat 2021-001) Reporting ? Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report. Anticipated Completion: September 30, 2023 Responsible Party: Belinda Mitchell, Executive Director

View Audit 21276

Finding 24666 (2022-053)

Material Weakness 2022

State of Michigan

MI

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-053 Immunization Cooperative Agreements, ALN 93.268 - Control, Accountability, and Safeguarding of Vaccine and Record of Immunization Management Views MDHHS disagrees with the finding. Site visits were not conducted for all Vaccines for Children providers during the review period beca...

Finding 2022-053 Immunization Cooperative Agreements, ALN 93.268 - Control, Accountability, and Safeguarding of Vaccine and Record of Immunization Management Views MDHHS disagrees with the finding. Site visits were not conducted for all Vaccines for Children providers during the review period because the Centers for Disease Control and Prevention (CDC) allowed jurisdictions to temporarily suspend these visits during the COVID-19 pandemic. MDHHS reached out to the CDC for clarification on conducting site visits and was informed that site visit activities may be suspended based on COVID-19 activity in MDHHS?s jurisdiction and capacity within MDHHS?s organization. Information supporting this decision was provided to the audit team. Planned Corrective Action MDHHS informed all site visit reviewers of CDC?s requirement to return to full compliance of site visit requirements beginning with the new cycle from July 1, 2022 through June 30, 2023. This was relayed verbally on monthly calls, in writing, and through online training sessions. Anticipated Completion Date MDHHS anticipates that all site visits will be completed by June 30, 2023. Responsible Individual(s) Heather Barnes, MDHHS Heidi Loynes, MDHHS Terri Adams, MDHHS

View Audit 20093

Finding 24623 (2022-001)

None 2022

The City of New York

NY

Reporting

Finding No. 2022-001 Department(s) New York City Department of Education Program(s) Assistance Listing Numbers: 84.010, Title I Grants to Local Educational Agencies 84.048, Career & Technical Education ? Basic Grants to States 84.287, Twenty-First Century Community Learning Center 84.365, English La...

Finding No. 2022-001 Department(s) New York City Department of Education Program(s) Assistance Listing Numbers: 84.010, Title I Grants to Local Educational Agencies 84.048, Career & Technical Education ? Basic Grants to States 84.287, Twenty-First Century Community Learning Center 84.365, English Language Acquisition Grants 84.367, Effective Instruction State Grant 84.424, Student Support and Academic Enrichment Program Corrective Action(s) The DOE continues to recognize the importance of fiscal reporting requirements and has developed and maintains processes and procedures to monitor grant award programs with respect to the timely submission of Final Expenditure Reports (FS-10F). In addition to the established measures taken in prior years, for FY21 and FY22 a new report listing encumbrances open in excess of 29 days was developed by the Division of Financial Operations (DFO), System Development and Support, in conjunction with the Office of Revenue Operations (ORO) and contains separate tabs reflecting whether a good or service has received, partially received, certified or received in full. This report has been placed on the Cognos menu of each of Field Support Centers to assist in identifying bottlenecks and obstacles that need to be addressed. We had hoped that that as program staff become familiar with this report it would serve as a tool for addressing open items. Unfortunately, large staff turnover hampered this effort. The DOE reviews programs/schools throughout the award and re-enforces established reporting guidelines to facilitate timely submission of expenditure reports. The DOE continues to closely track grant expenditures throughout the grant period, monitoring programs/schools to facilitate accurate and complete records, as well as work with appropriate State Education officials to facilitate the completion and submission of financial expenditure reports. The DOE has incorporated applicable deadlines related to encumbrances and payment certifications into the Fiscal 2023 close calendar in an effort to continue to reinforce the need for the timely payment and/or takedown of open encumbrances. This message is regularly stressed at close meetings and through e-mails to applicable parties throughout the course of the close process. With respect to the audit finding, the DOE will reemphasize the importance of closing applicable transactions to facilitate timely submission of FS-10F reports. Anticipated Completion Date Ongoing Person(s) Responsible for Implementation Barry Elkayam Executive Director, Office of Revenue Operations (718) 935-5050

View Audit 22749

Corrective Action Plans

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