Corrective Action Plans

Finding 61633 (2022-002)

Significant Deficiency 2022

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002: Significant Deficiency ? Reporting ? Relating to the Emergency Food Assistance Program ? Commodities (10.569) ? this is a repeat finding of prior year finding 2021-002 This deficiency is primarily due to vacancies of certain key positions within Operations, compounded by a general lack of...

2022-002: Significant Deficiency ? Reporting ? Relating to the Emergency Food Assistance Program ? Commodities (10.569) ? this is a repeat finding of prior year finding 2021-002 This deficiency is primarily due to vacancies of certain key positions within Operations, compounded by a general lack of necessary cross-training hampered by those vacancies. Because of this in-part, full workloads of our existing Operations staff are common, and in order for our Operations staff to have and be assured the necessary time to successfully perform and complete their day-to-day operational responsibilities, these particular monthly reporting deadlines have unfortunately been missed on occasion. Additionally, because of our desire to submit accurate reports, several times the reconciliation of inventory took greater than 10 days. We continually attempt to submit all of our monthly reporting to the Tennessee Department of Agriculture prior to the 10-business day deadline and consider any missed deadlines as undesirable. It is the responsibility of the COO to fill key open positions, train and cross-train Operations staff to ensure that this particular reporting, and Operations reporting in general, is performed timely and accurately.Anticipated completion date: The corrective controls and procedures were collectively completed, which includes having one staff member responsible for filing the report monthly, checked for accuracy by the COO, and have two additional staff members trained as backups, and put in place February 1, 2023 and are ready for the next fiscal year close. Responsible Official: Scott Fortin, COO (901-373-0437)

View Audit 57182

Finding 61624 (2022-003)

Significant Deficiency 2022

Maniilaq Association

AK

Eligibility Significant Deficiency

Finding 2022-003 Eligibility - Noncompliance and Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: Historical documentation on patient eligibility for IHS beneficiary status residing in paper financial files (in use at the time of roll and scroll registration) wi...

Finding 2022-003 Eligibility - Noncompliance and Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: Historical documentation on patient eligibility for IHS beneficiary status residing in paper financial files (in use at the time of roll and scroll registration) will be scanned in the BMW registration system making them a permanent part of the patients? electronic health record. Registration staff is requesting beneficiary identification at the time of registration for all patients that do not have it in their EHR. Project is ongoing. Monthly audits of the elements of registration, including documentation of beneficiary status will be conducted to ensure continual compliance. Individual(s) Responsible for Corrective Action Plan Kandy Barlow VP of Health Services 907-442-7385 Anticipated Completion Date: March 31, 2023

View Audit 56992

Finding 61622 (2022-004)

Significant Deficiency 2022

Maniilaq Association

AK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.303

Finding 2022-004 Activities Allowed or Unallowed and Allowable Costs/Cost Principles ? Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: The Association will ensure that the proper internal control procedures over timesheets review and approval process are in pla...

Finding 2022-004 Activities Allowed or Unallowed and Allowable Costs/Cost Principles ? Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: The Association will ensure that the proper internal control procedures over timesheets review and approval process are in place before the timesheets are submitted to payroll for processing. Individual(s) Responsible for Corrective Action Plan Angela Joule HR Director 907-442-7899 Anticipated Completion Date: March 31, 2023

View Audit 56992

Finding 61615 (2022-001)

Significant Deficiency 2022

Health Department of Northwest Michigan

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response and Planned Corrective Action: The Health Department of Northwest Michigan will review and follow any instructions and guidance available in any instances we are required to file within the Provider Relief Funding Portal. Responsible Party for Corrective Action: Shannon Klownow...

Management's Response and Planned Corrective Action: The Health Department of Northwest Michigan will review and follow any instructions and guidance available in any instances we are required to file within the Provider Relief Funding Portal. Responsible Party for Corrective Action: Shannon Klownowski, Chief Financial and Administrative Officer Anticipated Completion Date: January 2023

View Audit 56873

Finding 61610 (2022-005)

Significant Deficiency 2022

Continuum of Care, Inc. and Affiliates

CT

Significant Deficiency Internal Control / Segregation of Duties

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: According to the client's internal control over payroll disbursements, hourly employees must maintain timesheets which are approved and signed by the property manager. Condition: Upon...

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: According to the client's internal control over payroll disbursements, hourly employees must maintain timesheets which are approved and signed by the property manager. Condition: Upon performing testing over payroll disbursements, we noted that there was no approval of the timesheet for one of the payroll disbursements tested. Questioned costs: None Context: The timesheet for 1 out of 5 payroll disbursements tested was not properly approved by the property manager. Cause: Turnover of property manager at the property management company and weaknesses in internal controls over payroll disbursements. Effect: There is no evidence of proper approval of payroll disbursement. Repeat Finding: No Recommendation: We recommend that management strengthen controls over review of payroll. Views of Responsible Officials: There is no disagreement with the audit finding. Action taken in response to finding: Property manager is implementing review prior to payroll disbursement. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Already implemented as of 7/1/23

View Audit 56859

Finding 61609 (2022-004)

Significant Deficiency 2022

Continuum of Care, Inc. and Affiliates

CT

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: All disbursements from the reserve must be approved by HUD and made for the approved purpose (24 CFR section 891.405). Condition: Upon performing testing over replacement reserve disb...

Supportive Housing for Persons With Disabilities ? Assistance Listing No. 14.181 Criteria or Specific Requirement: All disbursements from the reserve must be approved by HUD and made for the approved purpose (24 CFR section 891.405). Condition: Upon performing testing over replacement reserve disbursements, we noted that one invoice was included in two different disbursement requests to HUD. Questioned costs: $1,436 Context: One of the invoice tested of $1,436 was included in two different disbursement requests to HUD. Cause: Turnover of property manager at the property management company and weaknesses in internal controls over replacement reserve disbursement. Effect: Disbursements made out of the replacement reserve included an invoice of $1,436 that was already included in previous disbursement request and was reimbursed twice. Repeat Finding: No Recommendation: We recommend that management strengthen controls over review of replacement reserve disbursement requests. Views of Responsible Officials: There is no disagreement with the audit finding. Action taken in response to finding: Property management is increasing staff to properly comply with all regulations. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Immediate going forward.

View Audit 56859

Finding 61603 (2022-001)

Significant Deficiency 2022

Tasc, Inc.

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

2022-001 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. ...

2022-001 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will modify its? Segregation of Duties (BUS 123) policy to include language requiring Supervisory sign-off of manual time charge adjustments that occur after time sheets have been approved as a result of incorrect time sheet submissions. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2023

View Audit 56808

Finding 61602 (2022-001)

Significant Deficiency 2022

City of Santa Ana

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Views of Responsible Officials: There is no disagreement with the audit finding. The City?s Purchas...

Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. Views of Responsible Officials: There is no disagreement with the audit finding. The City?s Purchasing Policies & Procedures require the grant managing departments to adhere to the Uniform Guidance requirements and maintain procurement documentation related to Federal grants including suspension and debarment. City staff assigned to manage or support federal grant-funded projects will check sam.gov to ensure their vendors are not excluded parties prior to selecting vendors and maintain supporting documentation.

View Audit 56768

Finding 61537 (2022-009)

Significant Deficiency 2022

Wabanaki Health and Wellness

ME

Reporting Significant Deficiency

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Pu...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has implemented new positions and transitions of staff on order to increase processes to fall within compliance of all requirements for grants. This includes the reporting aspect financially and programmatically. The Financial Quality and Compliance Manager will be in complete review to verify that all reporting is completed within the correct time frame for each grant. The Grants and Accounting teams will compile a comprehensive list of all grants and dates for all reporting. The Financial Quality and Compliance Manager will maintain the list, file financial reports, and review that program staff has submitted all required reports as needed. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61530 (2022-008)

Significant Deficiency 2022

Wabanaki Health and Wellness

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness is committed to having our Single audits completed in time for submission to the clearing house within the appropriate time frame. WPHW has obtained WIPFLI for the next five years and will schedule our audit as early in the season as possible. Wabanaki Public Health & Wellness will be prepared to provide all information that is requested prior to the auditors being within our offices by the designated date in which the items are requested. During the period in which the auditors are within house and the weeks following the Director of Finance and the Financial Quality and Compliance Manager will be available to answer any questions, provide documentation, and details for all requirements for WIPFLI to complete the audit for submission to the clearing house. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61528 (2022-003)

Significant Deficiency 2022

Wabanaki Health and Wellness

ME

Internal Control / Segregation of Duties Significant Deficiency

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki ...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has acquired a new accounting software, go live 2nd quarter of 2023, that allows the separation of access to items, accounts, lists, assets, etc. to be segregated by positions assignments. Each position has different limitations within the software and access to different levels of accounting limits. The new system has approval processes attached to different sections within the recording aspect of different transactions that requires separate staff to approve entries. Wabanaki Public Health & Wellness has also increased the number of staff to help in the separation amongst duties, to strengthen the internal controls within the accounting system and department. The organization is going through a restructure to ensure there are separations of duties, lack of single staff having full access to all items. The Director of Finance and the Financial Quality and Compliance Manager are two of the new positions that have been implemented to help work through the required changes to get the internal control structure and the separations of duties in place. The Financial Quality and Compliance Manager will continue to review processes and validate compliance within the department and suggest changes for processes as they arise within the accounting department. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61461 (2022-001)

Significant Deficiency 2022

West Islip Union Free School District

NY

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

The District is in agreement that certain assets were not added to the fixed asset records in a timely manner. These assets were placed into service at the end of the 2021-22 school year but were not included in the District?s fixed asset inventory system until July 2, 2023. Beginning with February ...

The District is in agreement that certain assets were not added to the fixed asset records in a timely manner. These assets were placed into service at the end of the 2021-22 school year but were not included in the District?s fixed asset inventory system until July 2, 2023. Beginning with February 2023 month-end the account clerk will continue with the procedure of reviewing all asset purchases made for the month, however, now the Treasurer, who handles all grants, will now review the monthly listing to ensure all grant purchases are properly included in the correct month and fiscal year. The Assistant Superintendent for Business will be the second level reviewer each month to ensure the asset addition listing each month is complete and accurate.

View Audit 56838

Finding 61319 (2022-002)

Significant Deficiency 2022

Catholic Housing Corporation of Mt Penn

PA

Significant Deficiency Internal Control / Segregation of Duties

2022-02 Audit Finding

View Audit 54389

Finding 61317 (2022-001)

Significant Deficiency 2022

Portage County, Wisconsin

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number...

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 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?FINANCIAL STATEMENT AUDIT There were no financial statement findings for the year ended December 31, 2022. FINDINGS?FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services and Wisconsin Department of Health Services 2022-001 Medical Assistance Program ? Assistance Listing No. 93.778 Wisconsin Medicaid Cost Reporting (WIMCR) ? State ID N/A Recommendation: CLA recommends the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will implement the County?s existing review and approval process for grants administration for WIMCR program reporting. Name(s) of the contact person(s) responsible for corrective action: Jennifer Jossie Planned completion date for corrective action plan: September 27, 2023 If the granting agencies have questions regarding this plan, please call Jennifer Jossie at (715) 346-1330.

View Audit 54387

Finding 61314 (2022-005)

Significant Deficiency 2022

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Reporting Significant Deficiency

AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NH...

AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG has made arrangements to retain an outside accounting professional to verify the proper internal controls are being implemented before this Fiscal Year end and is considering adding staff with an accounting background as part of the long-term plan. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-02 Description of Finding: Weakened internal controls over grant reporting resulted in delays in the billing for the transit planning and RITS programs. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledges that there were delays due to staff turnover at the agency as well as at the state funding source and with certain RITS service providers. It is anticipated that these processes will improve with time and full staffing levels at each agency. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-03 Description of Finding: Form DE-2017 was not submitted within 90 days of the fiscal year-end. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: Form OPM-DE-2017 will be submitted moving forward. New staff was unaware of the filing requirement. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-04 Description of Finding: Grant contract for the period October 1, 2021 through June 30, 2022 could not be located. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG will work with the state to be sure that all contracts are available for review at both entities. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-05 Description of Finding: EDA Cares funds of $9,500 were spent after the grant period had ended. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 There are no questioned costs. If the office of Policy and Management has questions regarding this Plan, please call myself at 860-491-9884 x104. Sincerely yours, Robert Phillips Executive Director

View Audit 54221

Finding 61304 (2022-001)

Significant Deficiency 2022

Claremont McKenna College

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan: Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Sta...

Finding: 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan: Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so we do not anticipate any additional quarterly reports needing to be posted on the College?s website. Contact Person Responsible for Corrective Action: Vice President of Business, Chief Financial Officer Erin Watkins, and Director of Finance Jennifer Perez have implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2022.

View Audit 50153

Finding 61296 (2022-002)

Significant Deficiency 2022

Milbank School District No. 25-4

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

2022-002. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extende...

2022-002. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended audit for June 30, 2022, the annual report for June 30, 2023, and the proposed budget for the 2023-2024 school year. The late filing was caused by multiple financial processes being completed simultaneously.

View Audit 49455

Finding 61294 (2022-002)

Significant Deficiency 2022

Catholic Housing Corporation of Lansford

PA

Significant Deficiency Internal Control / Segregation of Duties

2022-02 Audit Finding

View Audit 49342

Finding 61231 (2022-002)

Significant Deficiency 2022

East Georgia Healthcare Center, Inc.

GA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Award Finding Internal Control Over Compliance / Compliance Finding ? Significant Deficiency 2022-002 East Georgia Healthcare Center (EGHC) acknowledges the discrepancies between key line items on the Period 1 Provider Relief Fund (PRF) portal submission and underlying supporting documenta...

Federal Award Finding Internal Control Over Compliance / Compliance Finding ? Significant Deficiency 2022-002 East Georgia Healthcare Center (EGHC) acknowledges the discrepancies between key line items on the Period 1 Provider Relief Fund (PRF) portal submission and underlying supporting documentation. As a result of the difficulties described in financial statement finding 2022-001, there were delays in revenue billings and financial reporting, which impacted monthly net revenues from patients used in the Period 1 lost revenue calculation. Subsequent to the Period 1 PRF portal submission, EGHC recalculated monthly net revenues from patients based on updated actual amounts. Calculated lost revenues using the updated monthly amounts were less than lost revenues reported per the Period 1 PRF portal submission. However, EGHC has identified additional expenditures attributable to COVID-19, which were incurred during the period of January 1, 2020 through June 30, 2021, that offset the difference in lost revenues per the Period 1 PRF submission and lost revenues calculated using updated actual net revenues from patients. Based on this, EGHC believes that any risk to the program would be mitigated through the identification of additional eligible expenditures for Period 1. EGHC intends to correct the lost revenues and expenditures reported for Period 1 on the Period 4 PRF portal submission, which is due March 31, 2023. Sincerely, Jill Sorrells Chief Financial Officer

View Audit 54464

Finding 61144 (2022-001)

Significant Deficiency 2022

Tuscarawas Valley Local School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System a...

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System after data entry is completed. The Food Service Director will initial and date the reports upon completing and verifying the reconciliation. Anticipated Completion Date: 3/1/2023 Responsible Contact Person: Food Service Director

View Audit 49892

Finding 61122 (2022-003)

Significant Deficiency 2022

City of Las Vegas

NV

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an int...

Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an internal control. Management concurs that there was no signature and date reviewed for submissions related to the Disaster Grants ? Public Assistance program. Management will implement a process where all submissions to federal agencies will be signed and dated prior to submission as an indication of internal control over the approval process.

View Audit 49725

Finding 61118 (2022-004)

Significant Deficiency 2022

City of Las Vegas

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004: Federal Funding Accountability and Transparency Act for Housing Opportunities for Persons with AIDs Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for t...

Finding 2022-004: Federal Funding Accountability and Transparency Act for Housing Opportunities for Persons with AIDs Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for the Housing Opportunities for Persons with AIDs Program for three sub-awards was not submitted by the last day of the month following the month in which the sub-award was made, and three of the obligation dates reported were incorrect. The FFATA report was prepared and filed by the Neighborhood Services Administrator. Management will implement a process where Grant Coordinators will prepare the report and the Grant Administrator will review the information for accuracy and input the data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Neighborhood Services Administrator will review the report and file in a timely manner.

View Audit 49725

Finding 61111 (2022-005)

Significant Deficiency 2022

City of Las Vegas

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005: Federal Funding Accountability and Transparency Act for Community Development Block Grant Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for Community D...

Finding 2022-005: Federal Funding Accountability and Transparency Act for Community Development Block Grant Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for Community Development Block Grant Program for five sub-awards was not submitted by the last day of the month following the month in which the sub-award was made, and one of the obligation dates reported was incorrect. The FFATA report was prepared and filed by the Neighborhood Services Administrator. Management will implement a process where Grant Coordinators will prepare the report and the Grant Administrator will review the information for accuracy and input the data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Neighborhood Services Administrator will review the report and file in a timely manner. Responsible Personnel Gary Ameling, Chief Financial Officer

View Audit 49725

Finding 61100 (2022-029)

Significant Deficiency 2022

State of New Hampshire

NH

Eligibility Matching / Level of Effort / Earmarking Subrecipient Monitoring

View of Responsible Officials 1. We concur. The Provider enrollment unit (PEU) is currently working on revalidations not completed and have a plan to deposition those providers while ensuring minimal disruption to member services and protecting limited provider networks disciplines such as the ment...

View of Responsible Officials 1. We concur. The Provider enrollment unit (PEU) is currently working on revalidations not completed and have a plan to deposition those providers while ensuring minimal disruption to member services and protecting limited provider networks disciplines such as the mental health network. I, the PEU administrator have been conducting biweekly meetings with Conduent and our business systems analyst to develop a plan and a systematic approach to revalidate all providers in the future. I am currently drafting a policy and procedure memo that will outline the new process for revalidations so that revalidations will be timely and complete in the future. Once the new process is implemented, I intend to review revalidations with Conduent at our biweekly provider enrollment meetings to ensure the revalidation process is conducted in a timely fashion and the implemented process for revalidations is working in that all revalidations are performed timely. As for the past due revalidations, the PEU anticipates all past due provider revalidations, prior to the PHE, to be either completed or be terminated by the beginning of March 2023. 2. We partially agree. The attestation signed in 2012 does not have an expiration and there is no Federal regulation or State law that requires this to be renewed, however, based on the finding last year, the Office of Medicaid Services did a new attestation in 2022. The 2022 attestation also does not have an end date and is not required to be renewed at any time. The attestation ends when the agreement is terminated by either parties. Anticipated Completion Date: March 2023 Contact Person: Stephanie Aulis

View Audit 49723

Finding 61084 (2022-023)

Significant Deficiency 2022

State of New Hampshire

NH

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

View of Responsible Officials The Department partially concurs as follows: The Department?s position is that it maintains compliance with the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as th...

View of Responsible Officials The Department partially concurs as follows: The Department?s position is that it maintains compliance with the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Department agrees that during the year ended June 30, 2022, not all of the tested FFATA reports were deemed complete and accurate due to internal control considerations. The Department will review current practices regarding the internal control of financial information included in the G&C PDF?s which are the basis of the FFATA reporting with the objective of accurately reporting the specific amounts of Federal Funding content by FAIN so as to facilitate the accurate and timely reporting of FFATA in accordance with the Act. Anticipated Completion Date: September 30, 2023 Contact Person: PJ Nadeau, Administrator

View Audit 49723

Corrective Action Plans

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