Corrective Action Plans

Finding 39590 (2022-003)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Questioned Costs Reporting Significant Deficiency

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that fund...

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that funds used in this manner from the institutional portion of HEERF funds did not require student consent. The finding has pointed out that information did exist in an FAQ, which clarifies that when using institutional HEERF funds in this manner student consent is required. Going forward we will change our policy so when applying any HEERF funds to student receivables as a direct grant to the student, a consent process will be in place that allows students to authorize the University to reduce their outstanding charges. Moving forward, the consent and distribution process for any direct student grants, including institutional HEERF funds, will be moved under University Enrollment Services which will ensure that the proper distribution of funds occurs and that internal controls are in place so that the awarding criteria are adhered to across all student recipients.

View Audit 37104 Questioned Costs: $1

Finding 39588 (2022-002)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the ...

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the quarterly report in question was not uploaded, there are no emails or retained backup information for that report. On February 9, 2021, the final Student Aid report was uploaded to the website and that documentation has been provided. The responsibility for quarterly reporting has been moved to the Associate Director for Communications, University Enrollment Services. She has setup an automatic calendar alert to several senior staff members as well as the staff person responsible for the upload so establish multiple points of contact so there is backup immediately in place should we experience additional staff turnover or another unplanned disruption. Regarding the Institutional Aid report, the University acknowledges the deadline was missed by one day. Research Financial Services oversees the institutional aid reporting. The quarterly reporting period through June 30, 2022, had a reporting due date of July 10, 2023. Within those 10 days, four were weekend dates (7/2-7/3) and (7/9-7/10), and 7/4 was observed for a national holiday. We submitted the report for posting Monday morning, in which it landed on our website less than 24 hours after the original due date which fell on a weekend date. In the future we will ensure the public posting of this quarterly report occurs by the deadline.

View Audit 37104

Finding 39585 (2022-006)

Significant Deficiency 2022

Village of Tijeras

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Acti...

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39581 (2022-002)

Significant Deficiency 2022

Dodgeland School District

WI

Internal Control / Segregation of Duties Reporting

This segregation of duties weakness is impractical to totally correct due to the limited resources and staff available to our District. The District will continue to use other controls, where practical, to compensate for this limitation.

View Audit 34062

Finding 39531 (2022-002)

Significant Deficiency 2022

Sanford

SD

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund ...

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Award Year: 2022 Planned corrective actions: Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being used for unallowable contract labor costs. Sanford believes that the risk of any material contract labor costs being incorrectly charged to a federal grant is effectively mitigated through existing preventative and detective internal controls. Sanford will re-educate the senior care facility?s administrators and enhance its procedural documentation regarding retention of evidence related to the approval of contract labor timecards and payment of contract labor invoices for this facility to be consistent with the over 200 other facilities across the system. Responsible official: Dustin Scholz, Executive Director of Operations Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39499 (2022-001)

Significant Deficiency 2022

Grundy County Supportive Housing Corp, Friendship Place Apartments

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 ...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 Corrective Action Plan Prepared by: Name: Peggy Scott Position: Manager Telephone Number: (660) 339-7235 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities - Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Grundy County Supportive Housing Corporation agrees with the auditors' recommendation. Action(s) Taken or Planned on the Finding HUD is currently processing HUD Form 9839-A for the Owner.

View Audit 34013

Finding 39494 (2022-005)

Significant Deficiency 2022

Population Services International

DC

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

2022-005 Allegations of Fraud Contact: Marusya Lazo Title: Vice President Finance Phone Number: 202 235 1880 Estimated Completion Date ? ongoing Corrective Action PSI continuou...

2022-005 Allegations of Fraud Contact: Marusya Lazo Title: Vice President Finance Phone Number: 202 235 1880 Estimated Completion Date ? ongoing Corrective Action PSI continuously manages fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI?s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is s suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed and. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI will continue to monitor, investigate, and mitigate.

View Audit 46560

Finding 39439 (2022-002)

None 2022

County of Kent, Michigan

MI

Questioned Costs Subrecipient Monitoring Reporting

2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Auditor Description of Condition and Effect: Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this ...

2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Auditor Description of Condition and Effect: Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this delinquent reporting. Because of this condition the County did not fully comply with all aspects of the above mentioned programs. Auditor Recommendation: The County should update its policies and procedures to assure that all changes in federal award compliance over reporting are captured and applied. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure complicate with Federal Funding Accountability and Transparency Act reporting requirements. Responsible Party. Community Action Department staff Date of Planned Corrective Action. September 2023

View Audit 43998

Finding 39438 (2022-001)

None 2022

Booth Manor, Inc. D/b/a the Salvation Army - Durham Booth Manor

NE

Questioned Costs HUD Housing Programs Reporting

Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and ad...

Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management has worked to make the necessary repairs recommended. The Project received another REAC physical inspection with a passing score. Contact Person(s) Responsible ? Jim Coonce, Divisional Finance Manager Anticipated Completion Date ? November 11, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by The Salvation Army, the management company, on behalf of Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor ____________________________________ _____________________ Name, Title Date The Salvation Army ? Western Division Headquarters 10755 Burt Street Omaha, NE 68114 402-898-5950

View Audit 37447

Finding 39384 (2022-003)

Material Weakness 2022

Clayton County Board of Commissioners

GA

Matching / Level of Effort / Earmarking Reporting

2022-003. Emergency Rental Assistance Program (21.023)-Reporting Name of the Contact Person Responsible for the Corrective Action Plan: Linda Boswell Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of su...

2022-003. Emergency Rental Assistance Program (21.023)-Reporting Name of the Contact Person Responsible for the Corrective Action Plan: Linda Boswell Corrective Action Plan: Management concurs with the finding. We will work to ensure that future reports are submitted timely and that evidence of submissions is retained for each report filing. Anticipated Completion Date: September 30, 2023

View Audit 43977

Finding 39383 (2022-003)

Material Weakness 2022

City of Mauston, Wisconsin

WI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatements in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have gran...

Finding 2022-003 Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatements in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The City does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedules of expenditures of federal and state awards is high. Auditor?s Recommendation: We recommend that the City work on written policies and procedures over grants and grant expenditures. Management Response: The City will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance. Contact Person: Randy Reeg Anticipated Completion: Ongoing

View Audit 43974

Finding 39355 (2022-002)

Significant Deficiency 2022

National Center on Institutions and Alternatives, Inc.

MD

Allowable Costs / Cost Principles Reporting

Management has put into place a policy identified as Time & Effort Tracking and Reporting for Vocational Training Center Program, which has been implemented. This policy has employees interfacing with the database for the program that allows them to select the funding source, date, time, and activi...

Management has put into place a policy identified as Time & Effort Tracking and Reporting for Vocational Training Center Program, which has been implemented. This policy has employees interfacing with the database for the program that allows them to select the funding source, date, time, and activity (e.g., workforce development, etc.). This daily information will be entered by the staff performing the service daily in the system. At the end of each two-week period, the staff person will then ?auto sign? for their time in the system. The Director (or designee) will then review for completeness, accuracy and approval that this time was spent as documented.

View Audit 37386

Finding 39353 (2022-003)

Significant Deficiency 2022

National Center on Institutions and Alternatives, Inc.

MD

Allowable Costs / Cost Principles Reporting

Management has put into effect the review of the independent contractors time and the allocation to the program as it relates to the participants assigned to a funding source.

View Audit 37386

Finding 39296 (2022-004)

Significant Deficiency 2022

Florence School District

WI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...

Federal Grants Management/Financial Management System Recommendation: The District will assess its financial management systems and related internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will assess existing policies and procedures and determine where new policies should be created or amended and communicate these policies to Administration and employees. Names of the contract person(s) responsible for corrective action: Karl Morrin, District Administrator; Jen Steber, Finance Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 37583

Finding 39294 (2022-002)

Significant Deficiency 2022

Florence School District

WI

Reporting Significant Deficiency

Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: D...

Financial Reporting for Federal and State Awards Recommendation: We recommend District personnel continue reviewing the District?s schedule of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: District personnel will continue to maintain and thoroughly review financial records to support amounts reported in the schedules of federal and state awards. Name(s) of the contact person(s) responsible for corrective action: Jen Steber, District Finance Manager. Planned completion date for corrective action plan: June 30, 2023.

View Audit 37583

Finding 39293 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Hibbing South

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the O...

Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 38030

Finding 39274 (2022-002)

Material Weakness 2022

Momence Community Schools Unit District No. 1

IL

Questioned Costs Cash Management Reporting § 200.328

The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As n...

The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As necessary Contact: Shannon Anderson, Superintendent, Momence CUSD1

View Audit 38063

Finding 39233 (2022-002)

Material Weakness 2022

Shenandoah Valley School District

PA

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate ind...

Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District will review internal control procedures to ensure an adequate review of reports is performed verifying all information is accurate and in agreement with the District?s records prior to submission. Date for Completion: June 30, 2023

View Audit 44819

Finding 39230 (2022-002)

Significant Deficiency 2022

Seattle University

WA

Reporting Questioned Costs Student Financial Aid

Finding 2022-002: Reporting Corrective Action The University has reviewed its reporting process. The responsible department has strengthened its process and controls to include an audit process to ensure the timeliness of reporting disbursement to meet the requirement of 15 days. Anticipated Date...

Finding 2022-002: Reporting Corrective Action The University has reviewed its reporting process. The responsible department has strengthened its process and controls to include an audit process to ensure the timeliness of reporting disbursement to meet the requirement of 15 days. Anticipated Date of Completion: June 2023

View Audit 44818

Finding 39228 (2022-002)

Significant Deficiency 2022

Durango School District 9-R

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncomplianc...

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R

View Audit 44811

Finding 39215 (2022-002)

Significant Deficiency 2022

Marion County

SC

Reporting Internal Control / Segregation of Duties

Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.

View Audit 37963

Finding 39213 (2022-002)

Material Weakness 2022

City of Maitland

FL

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.

View Audit 37097

Finding 39142 (2022-007)

Material Weakness 2022

Oakland County, Michigan

MI

Subrecipient Monitoring Reporting

Finding Number: 2022-007 Condition: The County did not file the required FFATA reports for CDBG subrecipients. Planned Corrective Action: Priority is being placed on filing the FFATA reports. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 12/31/2023

View Audit 37913

Finding 39138 (2022-004)

Material Weakness 2022

Oakland County, Michigan

MI

Reporting Questioned Costs Student Financial Aid § 200.502 § 200.510

Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Planned Corrective Action: A new report in Workday is being created to ensure all expenditures for federal awards are included. Contact person respon...

Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Planned Corrective Action: A new report in Workday is being created to ensure all expenditures for federal awards are included. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 10/31/2023

View Audit 37913

Finding 39137 (2022-001)

Significant Deficiency 2022

Management Sciences for Health, Inc.

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

Finding Number: 2022-001 Late subrecipient monitoring submission Federal Program(s) HS4TB-Global (ALN 98.U10) Management Corrective Action Plan The Senior Director of Finance has taken on an active oversight role for the Contracts and Award Management team, prioritizing the review of tracking of pro...

Finding Number: 2022-001 Late subrecipient monitoring submission Federal Program(s) HS4TB-Global (ALN 98.U10) Management Corrective Action Plan The Senior Director of Finance has taken on an active oversight role for the Contracts and Award Management team, prioritizing the review of tracking of project reporting requirements. He will review the current system for tracking the FFATA report requirements by including automatic population of the system from MSH?s Contract/Subaward management system. MSH will continue to use a designated mailbox and designated contract/award specialist for primary point of responsibility of monthly FSRS reporting. In addition to the current step of having the Specialist?s supervisor review the uploading of FSRS reports, a list of all subawards issued will be circulated to all MSH contract/award officers for monthly review and sign off prior to the close of the FSRS reporting period. MSH agrees with this finding. Individuals Responsible for Corrective Action Plan Gordon Kihuguru Chief Financial Officer (703) 667-3959 Completion date: 12/31/2022

View Audit 37083

Corrective Action Plans

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