Corrective Action Plans

Finding 33027 (2022-003)

Material Weakness 2022

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of...

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 29750

Finding 33026 (2022-002)

None 2022

True Access Capital Corporation

DE

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President &...

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President & CEO Anticipated Completion Date: July 31, 2023

View Audit 29700

Finding 33006 (2022-001)

Significant Deficiency 2022

Cypresswood Estates LLC

TX

HUD Housing Programs Reporting Significant Deficiency

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the March 31, 2022 fiscal year end, the final December 31, 2021 audit & trial balance for one of the nine tax credit properties (discrete component unit) was not received until July 18, 2022. The entity was considered by Management to have a material effect on the presentation of the unaudited financial statements since it has over $35M in assets. The unaudited REAC submission was completed two days later, on July 20, 2022. For the March 31, 2023 HCHA fiscal year end, the firm completing the December 31, 2022 audits for the discrete component units has a deadline before the HCHA fiscal year end (March 15, 2023). All properties will be compiled for the REAC unaudited submission. Name(s) of the contact person(s) responsible for corrective action: Melissa Quijano, Acting Executive Director Planned completion date for corrective action plan: March 31, 2023 (HCHA?s FYE)

View Audit 37175

Finding 32991 (2022-025)

Significant Deficiency 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Reporting

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Significant deficiency- 2022-025 Compliance with Federal Funding Accountability and Transparency Act See Compliance Finding 2022-020. 2022-020 Compliance with Federal Funding Accountability and Transparen...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Significant deficiency- 2022-025 Compliance with Federal Funding Accountability and Transparency Act See Compliance Finding 2022-020. 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.

View Audit 35170

Finding 32989 (2022-020)

None 2022

Lafayette City_parish Consolidated Government

LA

Subrecipient Monitoring Reporting

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of ...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-020 Compliance with Federal Funding Accountability and Transparency Act Recommendation: Management should register with FSRS and report subaward data through FSRS to comply with the requirements of the Federal Funding Accountability and Transparency Act. Corrective Action Plan: The subaward agreements addressed in this finding occurred in December 2021 and January 2022. The Government originally received this finding in April 2022 after the deadline to report the above referenced agreements had passed. Since April 2022, the Government has properly reported all Federal subaward agreements through FSRS. This finding is not expected to reoccur.

View Audit 35170

Finding 32984 (2022-026)

Material Weakness 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Govern...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 32983 (2022-021)

None 2022

Lafayette City_parish Consolidated Government

LA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and r...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.

View Audit 35170

Finding 32978 (2022-001)

Significant Deficiency 2022

Moore County, North Carolina

NC

Reporting Cash Management Special Tests & Provisions

Finding: 2022-001, Significant Deficiency over Controls and Compliance Name of Contact Person: Terri Prots, Director Corrective Action/Management?s Response: Aging staff entering units into Aging Resource Management System (ARMS) will follow the ARMS schedule as posted by the NC Division of Aging an...

Finding: 2022-001, Significant Deficiency over Controls and Compliance Name of Contact Person: Terri Prots, Director Corrective Action/Management?s Response: Aging staff entering units into Aging Resource Management System (ARMS) will follow the ARMS schedule as posted by the NC Division of Aging and Adult Services. In the event that the Aging staff does not have sufficient information for a timely submission, an email identifying the reason why will be sent to the Aging Services Director and saved to the file. Submission of ARMS units will be verified each month by two Aging staff with the Aging Services Director signing and dating the report as additional verification. A hard copy will be kept in the file. In addition, hard copies will be made of ?real time? reports, specifically the ZGA 544 and ZGA 542. ZGA 544 and ZGA 542 will be included along with other ZGA reports sent to Finance on a monthly basis as additional verification that the reports are balanced. If a prior month correction should be required, staff will follow procedures outlined by the State and will ensure documentation of prior corrections is placed with the monthly report in which correction is completed. Finally, prior to being sent to Finance, the units on ZGA 370 will be verified that they match the units that were submitted. Proposed Completion Date: As soon as the issue was pointed out to use by the auditor, we corrected this issue with the submission of October?s 2022 units which were submitted in November 2022.

View Audit 35768

Finding 32976 (2022-003)

Significant Deficiency 2022

Nourishing Hope-Fka Lakeview

IL

Subrecipient Monitoring Reporting

United States Department of Agriculture 2022-003 Emergency Food Assistance Program ? Assistance Listing Number #10.569 The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Recommendation Nourishing Hope should enhance their monitoring and report...

United States Department of Agriculture 2022-003 Emergency Food Assistance Program ? Assistance Listing Number #10.569 The single audit report was not completed within the required timeframe for the year ended March 31, 2022. Recommendation Nourishing Hope should enhance their monitoring and reporting to ensure the single audit is reported timely. Action Taken The year ended March 31, 2022 was the second year Nourishing Hope was required to submit a single audit and was completed in conjunction with the first single audit for the year ended March 31, 2021, which resulted in a delay to submit the report on time. Nourishing Hope considers the control and compliance matter remediated in fiscal year 2023.

View Audit 33699

Finding 32973 (2022-001)

Significant Deficiency 2022

Hurley Medical Center

MI

Reporting Significant Deficiency

Hurley Medical Center June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Planned Corrective Action: The grant adminis...

Hurley Medical Center June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Planned Corrective Action: The grant administrator and accountant will review contract for reporting requirements and add submission dates to work calendars with reminders. Contact person responsible for corrective action: Keith Poniers, Chief Financial Officer Director Anticipated Completion Date: This has been corrected.

View Audit 32955

Finding 32972 (2022-001)

Significant Deficiency 2022

City of Pittsfield, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 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: Gina Armstrong Corrective Action Planned: After th...

Finding No. 2022-001 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: Gina Armstrong Corrective Action Planned: After the over reporting was identified the city reviewed the Treasury report against the general ledger and was able to identify all the expenditures that were reported twice in two consecutive quarterly reports. The city will make take corrective action to amend the report submitted to US Treasury to address the over reporting of expenses. These adjustments will result in the reconciliation of the general ledger and the reports submitted to Treasury. Anticipated Completion Date: No later than April 30, 2023

View Audit 32465

Finding 32968 (2022-001)

Significant Deficiency 2022

Murray County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403 § 200.77

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmateri...

FA 2022-001 Strengthen Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund COVID-19 84.425W ? American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D20012 (Year: 2020), S425D210012 (Year:2021), S425U2120012 (Year:2021), S425W210011 (Year: 2021) Questioned Costs: $117,383 Repeat of Prior Year Finding: None Description: A review of expenditure charged to the American Rescue Plan Elementary and Secondary School Emergency Relief Fund program (Assistance Listing Number 84.425U) revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable for the program. Corrective Action Plans: The district administration will reach out to a program specialist when additional guidance is needed on a purchase regarding ESSER federal grants. Moving forward the Board of Education will not make purchases, using ESSER funds, that extend past the end of the period. Estimated Completion Date: July 1, 2022 Contact Person: Steve Loughridge Telephone: 706-695-4531 Email: steve.loughridge@murray.k12.ga.us

View Audit 30635 Questioned Costs: $1

Finding 32954 (2022-002)

Significant Deficiency 2022

Rochester Regional Health

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) has revised its Enrollment Status Reporting procedures and provided training to ensure changes are submitted and reported on time. The above procedures have been implemented.

View Audit 36551

Finding 32953 (2022-001)

Significant Deficiency 2022

Rochester Regional Health

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) recognizes that our Student Information System (SIS) used to monitor and manage the credit balances for students is limited in its capabilities. We are in process of implementing a new SIS t...

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) recognizes that our Student Information System (SIS) used to monitor and manage the credit balances for students is limited in its capabilities. We are in process of implementing a new SIS that has ability to perform the necessary requirements to ensure we are processing any credit balance within the required time permitted. The School has implemented a weekly process of monitoring credit balances through the utilization of a Credit report, along with issuing payments if needed on a weekly basis to students. Implementation of the new SIS in expected to be completed in 2024 and in the interim have begun a weekly manual monitoring process.

View Audit 36551

Finding 32952 (2022-001)

Material Weakness 2022

Center for Inclusive Child Care

MN

Cash Management Eligibility Material Weakness

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure exp...

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure expenses incurred prior to year-end are captured in the accounting records. Any expenses noted that required accrual will be reviewed for reimbursement eligibility and, if applicable, the related revenue will be accrued. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.

View Audit 34223

Finding 32949 (2022-001)

Material Weakness 2022

Sli Warren House, INC

MA

Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive P...

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive Park 10 Forbes Road Braintree, MA 02184 Audit period: June 1, 2021 ? May 31, 2022 The finding from the May 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Cost Material Weakness Item 2022-001 ? Control over allowable cost Issue: The Organization did not follow its internal controls over allowable costs on a consistent basis. Recommendation: Management should ensure that internal controls over allowable costs are being followed. Action Taken: Management agrees with this finding. Management provided additional training for new staff to ensure that internal controls were being followed and has implemented periodic reviews to ensure the continued compliance with internal controls. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Peter Noonan, at 781-937-3199. Sincerely, Peter Noonan President and CEO

View Audit 33640

Finding 32920 (2022-003)

Significant Deficiency 2022

Opportunity Alabama, Inc.

AL

Internal Control / Segregation of Duties Reporting

Finding 2022-003 Lack of Controls over Vendor Master File Corrective Action Plan: In January of 2023, Opportunity Alabama Inc created a process for review of the Vendor Master Fi...

Finding 2022-003 Lack of Controls over Vendor Master File Corrective Action Plan: In January of 2023, Opportunity Alabama Inc created a process for review of the Vendor Master File.

View Audit 31541

Finding 32919 (2022-002)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimburseme...

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimbursement reports on a quarterly basis. These reports are filed by the last day of the month following the quarter end. This allows for an up to date record of all open reimbursement periods.

View Audit 31541

Finding 32918 (2022-001)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-001 Lack of Approval Process for Disbursements Corrective Action Plan: In September of 2022, Opportunity Alabama Inc created a process and policy in which all transa...

Finding 2022-001 Lack of Approval Process for Disbursements Corrective Action Plan: In September of 2022, Opportunity Alabama Inc created a process and policy in which all transactions (including disbursements), bank reconciliations, and journal entries are reviewed and approved on a monthly basis.

View Audit 31541

Finding 32911 (2022-001)

Material Weakness 2022

Western Pacific Regional Fishery Management Council

HI

Reporting § 200.302

AUDIT FINDING #2022-001 Condition: For 8 of 12 semi-annual Federal Financial Reports tested, the reported cash disbursements did not reconcile to the expenditures recorded in the general ledger. Unreconciled differences ranged from $30 to $104,174 and totaled approximately $199,000. CORRECTIVE ACTIO...

AUDIT FINDING #2022-001 Condition: For 8 of 12 semi-annual Federal Financial Reports tested, the reported cash disbursements did not reconcile to the expenditures recorded in the general ledger. Unreconciled differences ranged from $30 to $104,174 and totaled approximately $199,000. CORRECTIVE ACTION Upon transmittal, revenue and total expenses matched the profit and loss reports for the 12 Federal Financial Reports referenced above. The 8 Federal Financial Reports noted above occurred in periods prior to the 2021-002 audit finding that was implemented in October 2022. The Council will continue to follow the 2021-002 corrective action finding. In addition, accruals for expenses paid in the current year for the previous year will be done on a monthly basis with the reversals being done on the first day of each following month. All entries and accruals will be completed prior to the filing of the Federal Financial Reports.

View Audit 29399

Finding 32906 (2022-001)

None 2022

Nmf Housing I, Inc. (3005 East 12th St.)

TX

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on October 10, 2022 in the amount of $76. Management w...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on October 10, 2022 in the amount of $76. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: November 23, 2022

View Audit 28638

Finding 32904 (2022-002)

Material Weakness 2022

Schuyler County Hospital District

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2022-002 Finding: For the Hospital?s Period 1 reporting in the HRSA portal, the Hospital inaccurately reported lost revenues and expenses, resulting in an overstatement of lost revenues and an understatement of expenses. Management did not have effective internal controls in pl...

Identifying Number: 2022-002 Finding: For the Hospital?s Period 1 reporting in the HRSA portal, the Hospital inaccurately reported lost revenues and expenses, resulting in an overstatement of lost revenues and an understatement of expenses. Management did not have effective internal controls in place to ensure reporting of lost revenues and COVID-eligible expenses were adequately reviewed before submission. Corrective Action Taken or Planned: Management will segregate the duties, by assigning the generation of reports to the Controller. The Chief Financial Officer will verify all reports are within the correct parameters, prepare the report, and submit to the Chief Executive Officer for final review. Person Responsible: Tammy Gadberry, Chief Financial Officer, Email: tgadberry@sdcmh.org Phone 217-322-5296 Anticipated Completion Date: January, 2023

View Audit 29294

Finding 32900 (2022-004)

Significant Deficiency 2022

Nyos Charter School, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding #2022-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency COVID-19 Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ARP) Assistance Listing # 84.425U Contract Nu...

Finding #2022-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency COVID-19 Education Stabilization Fund ? Elementary and Secondary School Emergency Relief (ARP) Assistance Listing # 84.425U Contract Numbers: S425U210042, S425U210042 Contract Years: 06/30/21 ? 09/30/23, 11/08/21 ? 08/31/24 Recommendation: Develop policies and procedures to ensure retention of documentary evidence of approved timesheets to ensure accuracy of reporting and allowability. Planned corrective action: The Assistant Director of Human Resources will develop and implement written procedures to ensure that documentation of time worked is reviewed and appropriately retained. Responsible officer: Matthew May, Assistant Director of Human Resources Estimated completion date: January 31, 2023

View Audit 28637

Finding 32898 (2022-006)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Reporting Significant Deficiency

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Homeland Security 2022-006 Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Office update their current internal control to include continuous monitoring and reviewing of project obligations to ensure that reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The Public Assistance team has updated the project version workflow in SCEMD?s South Carolina Recovery Grants (SCRecoveryGrants.org; known as SCRG) system to make sure the obligation information is received timely by the Finance and Administration team. The Fiscal Analyst responsible for reporting is now notified via SCRG automated email when a new obligation is made and when an existing obligation is modified. B. The Finance and Administration team began pulling records for FFATA reporting by obligation date instead of pulling records of reimbursements processed in April 2022 in response to a finding in a different Federal Grant program. This corrective action was implemented in all our Federal Grant Programs. FFATA reporting after May 2022 has been reported by the last day of the month following the month that the subaward was made for awards greater than $30,000. C. The Finance and Administration team will continue to save a pdf record of the monthly FFATA reports made. D. The Finance and Administration Team and the Fiscal Analyst responsible for reporting will continue to make efforts to update reporting that was not reported prior to April 2022. We will complete additional reviews of required FFATA reporting through June 30, 2023. Names of the contact persons responsible for correction action: Ms. Jessica Jones, State Public Assistance Officer; Ms. Brittany Hammond, Chief of Finance and Administration Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32881 (2022-016)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Reporting Significant Deficiency

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022-016 Adoption Assistance - Assistance Listing: 93.659 Recommendation: We recommend that the Department continue to review its internal controls to ensure that federal reports are free from error and clearly supported prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. Most of the discrepancies found involved current-period activity correctly posted to prior year grants which should have been reported as current quarter activity but was mistakenly reported as prior-quarter adjustments. Through discussions with the Department?s regional IV-E fiscal reporting contact, the Grants Accounting and Reporting staff have further clarified their understanding of when it is appropriate to report activity as a prior-quarter adjustment versus current-period activity, and they now have a clear understanding of the rules. The Department will correct the CB-496 reports for the quarter ending September 30, 2021, for the activity improperly reported as prior quarter adjustments and the amounts improperly reported as current quarter claims on the June 30, 2022, quarter ending report as soon the reports are made available to update in the reporting system by federal authorities. Going forward, as part of the established review process, the Grants Accounting and Reporting manager will specifically review the transactions and supporting documentation to ensure the correct treatment of prior-quarter adjustments and current-quarter activity. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Corrective Action Plans

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