Corrective Action Plans

Finding 392365 (2023-001)

Significant Deficiency 2023

MA

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Auditors recommend that the Organization obtain approval from HUD to repay the loan advances after the initial due date and to establish internal controls to monitor the repayment of loan advances to e...

Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Auditors recommend that the Organization obtain approval from HUD to repay the loan advances after the initial due date and to establish internal controls to monitor the repayment of loan advances to ensure compliance with HUD requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures have been put in place that all replacement reserve requests due to cash shortfalls are elevated to the VP of Operations who will ensure a plan is in place for timely repayment. Name(s) of the contact person(s) responsible for corrective action: Steve Lodi Planned completion date for corrective action plan: March 21, 2024.

View Audit 302692

Finding 392223 (2023-003)

Significant Deficiency 2023

Concordia University Irvine

CA

Questioned Costs Student Financial Aid Significant Deficiency

Management's Response: Upon discovery of the errors, the University reviewed the population of withdrawn students where the dates for one module were used versus the payment period. The University performed the additional or revised Title IV calculations and returned additional funds. The $3,060 rep...

Management's Response: Upon discovery of the errors, the University reviewed the population of withdrawn students where the dates for one module were used versus the payment period. The University performed the additional or revised Title IV calculations and returned additional funds. The $3,060 reported as questioned costs identified by the auditors has also been returned.

View Audit 302441 Questioned Costs: $1

Finding 392216 (2023-001)

Significant Deficiency 2023

Appalachian Regional Healthcare System, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Reporting

FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 COVID-19 Provider Relief Fund (PRF) – Period 4 Recommendation: • We recommend the System design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guideli...

FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 COVID-19 Provider Relief Fund (PRF) – Period 4 Recommendation: • We recommend the System design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guidelines with supporting documentation retained. • Action Taken: Management agrees with this finding as stated and the additional actions that will be taken by the System. Management will design controls to establish an adequate review process to ensure consistent and accurate calculations and reconciliations in accordance with HHS guidelines. Rick Cassady, CFO

View Audit 302428 Questioned Costs: $1

Finding 392167 (2023-001)

Material Weakness 2023

Bandon Community Health Center Dba Coast Community Health Center

OR

Special Tests & Provisions Material Weakness Reporting

2023-001 Special Tests and Provisions - Sliding Fee Discounts Corrective Action Plan Management will create a Procedure for transferring major data systems, such as the EMR, to include transfer of appropriate financial transaction information and/or retention of access to the legacy system until all...

2023-001 Special Tests and Provisions - Sliding Fee Discounts Corrective Action Plan Management will create a Procedure for transferring major data systems, such as the EMR, to include transfer of appropriate financial transaction information and/or retention of access to the legacy system until all audit and record retention requirements are met. Anticipated completion date March 31, 2024 Contact person responsible for corrective action Kendra Newbold, Interim CEO

View Audit 302373

Finding 392120 (2023-001)

Significant Deficiency 2023

Adkins Village Non‐profit Housing Corporation

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

March 6, 2024 Adkins Village Non-Profit Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E Grand River Ave, Suite 1 Lansing, Michigan 48912 Audit Period: The finding from the December 31, 2023 schedule ...

March 6, 2024 Adkins Village Non-Profit Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E Grand River Ave, Suite 1 Lansing, Michigan 48912 Audit Period: The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is number consistently with the number assigned in the schedule. Finding - Federal Awards Finding 2023-001 – Significant Deficiency Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Action to be Taken: The Organization concurs with the facts of this finding and has put procedures

View Audit 302288

Finding 392117 (2023-001)

Significant Deficiency 2023

Tampa Hillsborough Homeless Initiative, Inc.

FL

Subrecipient Monitoring Significant Deficiency

Tampa Hillsborough Homeless Initiative, Inc has established a policy and procedures to review the contract and OMB Compliance Supplement requirements for all Federal and state awards to gain an understanding of the compliance requirements and will have in place internal controls to ensure compliance...

Tampa Hillsborough Homeless Initiative, Inc has established a policy and procedures to review the contract and OMB Compliance Supplement requirements for all Federal and state awards to gain an understanding of the compliance requirements and will have in place internal controls to ensure compliance. The review will be completed by the Chief Executive Officer (Antoinette D. Hayes- Triplett) during the contracting of the award. This will be put into place by March 31, 2024.

View Audit 302285

Finding 392101 (2023-001)

Significant Deficiency 2023

Winslow Unified School District No. 1

AZ

Questioned Costs Cash Management Reporting

FINDINGS—FEDERAL AWARDS 2023-001: Reporting Type of Finding: Noncompliance, significant deficiency Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Action planned in response to finding: The District will evaluate its internal control proced...

FINDINGS—FEDERAL AWARDS 2023-001: Reporting Type of Finding: Noncompliance, significant deficiency Condition/Context: The District overclaimed meals served by 16 lunches, resulting in an overpayment of $71. Action planned in response to finding: The District will evaluate its internal control procedures over the preparation of meal reimbursement claims to eliminate clerical errors to ensure that the meals claimed to the Arizona Department of Education are accurately reported. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Casey Hancock, Business Manager

View Audit 302249 Questioned Costs: $1

Finding 392092 (2023-005)

Significant Deficiency 2023

Housing Authority of Prince George's County

MD

Questioned Costs Special Tests & Provisions Significant Deficiency

Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct...

Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC will implement policies and procedures and controls to validate landlord and or participant compliance with the timely correction of HQS deficiencies. HAPGC will abate HAP for HQS fails in accordance with the regulations. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: September 30, 2024.

View Audit 302221 Questioned Costs: $1

Finding 392090 (2023-004)

Significant Deficiency 2023

Housing Authority of Prince George's County

MD

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...

Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC will acquire and implement a rent reasonableness software system that will assist in the proper application and documentation of rent reasonableness requirements. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: July 31, 2024

View Audit 302221

Finding 392088 (2023-003)

Significant Deficiency 2023

Housing Authority of Prince George's County

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Under the leadership of the newly appointed Executive Director, HAPGC will develop and implement to internal control policies to ensure waiting list selection notices are properly documented in client files, and voucher forms and HAP contracts are appropriately executed. Additional efforts will be placed on increasing the number internal quality control reviews performed of re-examination transactions to ensure adherence to the above listed compliance items. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: November 30, 2024.

View Audit 302221

Finding 392086 (2023-002)

Significant Deficiency 2023

Housing Authority of Prince George's County

MD

Questioned Costs HUD Housing Programs Eligibility

Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Under the leadership of the newly appointed Executive Director, HAPGC will assess the overall operations of the Housing Choice Voucher Program. The assessment will include the following: a review of the overall effectiveness of the current voucher department management, a review and comprehensive update of the Administrative Plan; comprehensive staff training on the proper implementation and correct calculation and documentation of HUD program eligibility requirements including but not limited to income, assets, and expenses related to deductions from annual income and other factors that affect the determination of adjusted income. HAPGC will also implement policies to ensure the timely completion of annual re-examinations, and the proper retainage of supporting documentation for re-examination actions. Additional efforts will be placed on increasing the number internal quality control reviews performed of re-examination transactions to ensure adherence to the above listed compliance items. Efforts will also be place on increasing staffing levels and decreasing the amount of time required to fill vacant positions. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: November 30, 2024.

View Audit 302221 Questioned Costs: $1

Finding 392070 (2023-002)

Significant Deficiency 2023

Sanders Unified School District No. 18

AZ

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Condition/Context: Wage c...

Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Condition/Context: Wage certificates were not maintained for construction projects exceeding $2,000 or other minor remodeling projects during the current year. Documentation was not maintained to support contracts included the proper wage rate clauses. Criteria: According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Corrective Action: The District will ensure the proper wage rate language is included in all contracts for construction and minor remodeling projects exceeding $2,000. In addition, wage rate certifications will be received when necessary and reviewed to ensure they adhere to wage rate requirements. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Barbara Baca, Business Manage

View Audit 302194

Finding 392069 (2023-001)

Significant Deficiency 2023

Sanders Unified School District No. 18

AZ

Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties

2023-001 EQUIPMENT AND REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund – ESSER III Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111119-01A Questioned Costs: $16,552...

2023-001 EQUIPMENT AND REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund – ESSER III Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111119-01A Questioned Costs: $16,552.20 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: During our testing of equipment assets, it was noted that one asset was not authorized by the SEA prior to the purchase being made. Corrective Action: The District will ensure all real property and equipment purchases are approved by the SEA before purchase. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Barbara Baca, Business Manager

View Audit 302194 Questioned Costs: $1

Finding 391976 (2023-001)

Significant Deficiency 2023

County of Contra Costa

CA

Allowable Costs / Cost Principles Reporting Cash Management

Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department ...

Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department of Social Services Program Name: CCDF Program Cluster Assistance Listing No.: 93.575 and 93.596 Award Number: CAPP1009, C2AP2009, CCTR2028 Category of Finding: Activities Allowed or Unallowed and Allowable Costs/Costs Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance The Employment and Human Services Department is in compliance with Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Contra Costa County Employment and Human Services Division (EHSD) has taken corrective actions to ensure that this type of Internal Control deficiency is resolved. During this period, the County and employers nationwide were dealing with staffing and workforce issues because of COVID. Since then, EHSD has hired a Chief Financial Officer (CFO) and a Departmental Fiscal Officer (DFO) who oversees CSB. EHSD has also hired new Administrative Services Assistant IIIs (ASA III), and Accountants hired in the Fiscal department. The structure of the Fiscal Unit is being revamped to increase lines of communication and collaboration through regular team meetings and meetings with managers and staff. These changes will continue to build internal controls and effective communication. In August 2022, the Head Start and Early Head Start programs were inappropriately charged with costs related to Pandemic Service Relief Payments (PSRP). Head Start was charged $148,773.32 and Early Head Start was charged $42,082.24 in PSRP. These disallowed costs have been corrected in the January 2024 Head Start/Early Head Start drawdown. During the same time, the state programs were also charged with costs related to Pandemic Service Relief Payments. We continue to work with the state to take corrective action to return funds. Contra Costa County EHSD has acted and is in the process of taking action to correct Internal Controls and to return funds for duplicated payments. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Navdeep Singh, Chief Financial Officer Contra Costa County Employment and Human Services Department

View Audit 302145

Finding 391898 (2023-005)

Significant Deficiency 2023

Michigan Works! Southeast Consortium

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403

March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we wo...

March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports. We do not anticipate this issue in our 2024 Single Audit when several cycles of closeouts have been completed. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: June 2024 Respectfully, Shamar Herron

View Audit 302123

Finding 391866 (2023-004)

Significant Deficiency 2023

Michigan Works! Southeast Consortium

MI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

March 27, 2024 2023-004: Material Weakness in Internal Control/Material Noncompliance- Eligibility Condition: The Consortium did not provide documentation that all eligibility related conditions were met for each participant selected for testing. Corrective Action: We agree with the finding. The con...

March 27, 2024 2023-004: Material Weakness in Internal Control/Material Noncompliance- Eligibility Condition: The Consortium did not provide documentation that all eligibility related conditions were met for each participant selected for testing. Corrective Action: We agree with the finding. The consortium recognizes the importance of having support documentation for all eligibility determinations. During COVID-19 staff were allowed to work from home, as a result two staff were not following document saving protocol and saved vital documentation on their local drive (desktop). Upon the transition back into the office, those individuals did not follow protocol and ensure all files were backed up/saved to the networked database. Once of the individuals no longer worked for MWSE and the other as well as their manager both were made aware of the issue. After further conversations with the manager, management was assured this will not happen again. A process for spot checking and compliance sign-off by managers has been implemented to work to ensure this issue does not arise again. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: Completed January 2024 Respectfully, Shamar Herron

View Audit 302123

Finding 391684 (2023-003)

Significant Deficiency 2023

Department of Human Services

HI

Special Tests & Provisions Significant Deficiency Equipment & Real Property Management

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The two processing centers that did not document the supervisor audits were using the wrong outdated forms that did not have the added column (03/2022) t...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The two processing centers that did not document the supervisor audits were using the wrong outdated forms that did not have the added column (03/2022) to document the audit took place. A reminder will be sent out to Branch, Section Administrators, and all Processing Center Supervisors to instruct the Processing Centers to use the DHS 1494, 1495 and 1050 forms dated 03/2022, which clearly instructs the Supervisors to date and initial the last column of the form to verify when and by whom the audit took place. Expected Completion Date: March 2024 Responding Officials: Sabrina Young, EBT Project Manager

View Audit 302108

Finding 391681 (2023-007)

Significant Deficiency 2023

Department of Human Services

HI

Questioned Costs Special Tests & Provisions Eligibility

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: The Department has identified a gap in training and education, that caused a failure to enforce the contract requirements for plans to submit audited fin...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: The Department has identified a gap in training and education, that caused a failure to enforce the contract requirements for plans to submit audited financial statements pursuant to 42 CFR 438.3(m). Training and education were completed. The Department has engaged with a vendor to implement our new online provider enrollment system HOKU on August 3, 2020 and started the process to have all providers re register their information in the new online system. All providers were given a deadline to do this by December 31, 2023 and if missed they would be terminated in 2024. Expected Completion Date: April 30, 2024 Responding Official: Marvin Malohi, Med-QUEST Division Supervising Contracts Specialist

View Audit 302108 Questioned Costs: $1

Finding 391675 (2023-014)

Significant Deficiency 2023

Department of Human Services

HI

Questioned Costs Special Tests & Provisions Significant Deficiency

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. On March 4, 2024, during the process of making corrections to cases rejected by ACF, it was discovered that one of the jobs that uploads the current FTW file did not function properly resulti...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. On March 4, 2024, during the process of making corrections to cases rejected by ACF, it was discovered that one of the jobs that uploads the current FTW file did not function properly resulting in the back up file for the previous month being used for the current report month. This resulted in incorrect work participation data reported on the ACF 199 for FFY 2023. Corrective Action Taken or Planned: Corrections are being made and the FFY 2023 ACF 199 reports are being re run. The final annual ACF 199 report for FFY 2023 will be resubmitted to ACF before the deadline of March 29, 2024. Expected Completion Date: March 29, 2024 Responding Officials: Catherine Scardino, Temporary Assistance for Needy Families Program Administrator

View Audit 302108 Questioned Costs: $1

Finding 391668 (2023-006)

Significant Deficiency 2023

Department of Human Services

HI

Questioned Costs Special Tests & Provisions Eligibility

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: The Department has identified a gap in training and education, that caused a failure to enforce the contract requirements for plans to submit audited fin...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: The Department has identified a gap in training and education, that caused a failure to enforce the contract requirements for plans to submit audited financial statements pursuant to 42 CFR 438.3(m). Training and education were completed. The Department has engaged with a vendor to implement our new online provider enrollment system HOKU on August 3, 2020 and started the process to have all providers re register their information in the new online system. All providers were given a deadline to do this by December 31, 2023 and if missed they would be terminated in 2024. Expected Completion Date: April 30, 2024 Responding Official: Marvin Malohi, Med-QUEST Division Supervising Contracts Specialist

View Audit 302108 Questioned Costs: $1

Finding 391619 (2023-001)

Significant Deficiency 2023

Aspire Health Partners, Inc.

FL

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

Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.

View Audit 302073

Finding 391618 (2023-002)

Significant Deficiency 2023

Aspire Health Partners, Inc.

FL

Reporting Internal Control / Segregation of Duties Cash Management § 200.303

Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.

View Audit 302073

Finding 391615 (2023-004)

Significant Deficiency 2023

County of Maui

HI

Subrecipient Monitoring Reporting Significant Deficiency

Ref. No. Compliance and Internal Control over Compliance Findings 2023-004 Reporting - Significant Deficiency Recommendation The County should improve their internal control process to ensure that quarterly reports required by Section 15011 of the CARES Act are completed and submitted on a timel...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-004 Reporting - Significant Deficiency Recommendation The County should improve their internal control process to ensure that quarterly reports required by Section 15011 of the CARES Act are completed and submitted on a timely basis. View of Responsible Officials and Planned Corrective Action Management concurs with the finding as it applies to the special allocation of CARES Act funds. CDBG is implementing a new software program that will improve internal process controls and program efficiency. The software will automatically generate reminder notifications to CDBG staff and subrecipients of upcoming deadlines for quarterly reports. The CDBG Specialist will follow up with a letter to subrecipient to document non-compliance and additional corrective actions, as applicable. A policy and procedures manual for this software program will also be completed. Management further adds that due to a change in administration effective January 1, 2023, the CDBG Program experienced a 100% staff changeover. End Date: Ongoing Responding Person(s): Patience M. K. Kahula, CDBG Program Director Office of the Mayor Phone No. (808) 270-7213

View Audit 302070

Finding 391611 (2023-004)

Material Weakness 2023

City of Eureka

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furth...

Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furthermore, the City plans to engage external professional and technical services for the management of significant State and Federal Grants. Proposed completion date: March 1, 2024

View Audit 302063 Questioned Costs: $1

Finding 391597 (2023-001)

Significant Deficiency 2023

Thatcher Unified School District No. 4

AZ

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313 § 200.439

CORRECTIVE ACTION PLAN U.S. Department of Education Thatcher Unified School District No. 4 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discus...

CORRECTIVE ACTION PLAN U.S. Department of Education Thatcher Unified School District No. 4 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 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 AWARDS FINDINGS AND QUESTIONED COSTS Finding Number: 2023-001 Repeat Finding: Yes Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Federal Agency: U.S. Department of Education Federal Award Number: 23SSPCON-311221-01A, 21FESSII-111221-01A, 21FESIII-111221-01A Questioned Costs: None Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Equipment/Real Property Management Condition/Context: The District did not tag and track the capital assets purchased with Education Stabilization Fund monies. Action planned in response to finding: Management will establish procedures to ensure all assets are properly tagged and tracked to prevent theft, fraud, or misuse of District assets. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Clay Bowman, Director of Finance

View Audit 302058

Corrective Action Plans

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