Corrective Action Plans

Finding 12259 (2022-001)

Significant Deficiency 2022

PA

HUD Housing Programs Significant Deficiency

Recommendation We recommend that the Authority to investigate the use of form and verify its existence or the need to file a new form. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement and due to the age of t...

Recommendation We recommend that the Authority to investigate the use of form and verify its existence or the need to file a new form. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement and due to the age of the bank account the form was not able to be located during the duration of the audit. HUD Form 51999 will be updated and submitted to HUD for approval.

View Audit 16514

Finding 12245 (2022-001)

Significant Deficiency 2022

Brigham Young University - Hawaii

HI

Student Financial Aid Reporting Eligibility

BRIGHAM YOUNG UNIVERSITY-HAWAII Management's View and Corrective Action Plan Finding 2022-001- Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National student Loan Data System (significant Deficiency) Grantor: U.S. Department of Education Program : Student Finan...

BRIGHAM YOUNG UNIVERSITY-HAWAII Management's View and Corrective Action Plan Finding 2022-001- Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National student Loan Data System (significant Deficiency) Grantor: U.S. Department of Education Program : Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Title: Federal Direct Student Loan Program, Federal Pell Grant program Award Years: 7/2021 - 6/2023 Management agrees with the finding and proposes the following Corrective Action Plan Corrective Action Plan: Due to the NSLDS outage as announced by the U.S. Department of Education Federal Student Aid's (FSA) office, we were unable to submit enrollment rosters for the period of July 19,2022 through February 28, 2023. Therefore, we are continuing to implement the following corrective action plan to address both the prior year and current year issues as discussed below. The current year finding is the result of three separate reporting issues. The first issue is a repeat finding from the 2021 fiscal year audit (2021-001) related to inaccurately reporting the status of graduated students. When graduation files were sent to the National Student Clearinghouse (NSC), many could not be processed due to the "G" status not being applied when students were reported as graduated. Because of this, the NSC was not sending graduation information for some students to the National Student Loan Data System (NSLDS). Therefore, to appropriately resolve this issue, Daryl Whitford, Registrar, will regularly access the NSC dashboard, prior to submitting of monthly enrollment report, to promptly identify and resolve any reporting issues to ensure NSLDS has the correct information for students. The second issue is a repeat finding from the 2021 fiscal year audit (2021-001) and is the result of inappropriate configuration of each semester's credit load determinations (i.e., how many credits constitute full time, three quarter time, half time, etc.) into PeopleSoft. As a result of the inappropriate configuration, certain student statuses were reported incorrectly given the number of credit hours the student was attending. To ensure accuracy of each semester's credit load determinations, at the beginning of each semester, Daryl Whitford, Registrar, will review and approve the credit load determinations prior to them being pushed into PeopleSoft. This will ensure that PeopleSoft is configured to communicate the appropriate statuses to the NSLDS. The third issue referenced the reporting of the correct program begin dates. When a student returns from a leave of absence or an internship, PeopleSoft updates the students program begin date for the students return date rather than the original program begin date. Daryl Whitford, Registrar, will perform a review of program begin dates for students returning from a leave of absence to ensure the proper program begin date is reported. In addition, we will review if any PeopleSoft enhancements can be made to provide additional comfort that the program begin dates are accurate in these circumstances. Daryl Whitford, Registrar, who is responsible for enrollment reporting at Brigham Young University- Hawaii will continue to provide training to staff who participate in enrollment reporting to ensure that they are aware of the campus and program enrollment changes to be reported, the details to be reported for each change, and the importance of submitting changes timely. Also, Daryl Whitford, Registrar, will oversee the implementation of a control wherein the University will sample students from each roster submission and trace the information from the batch file back to the supporting documentation to ensure that the information included in the batch roster file is accurate. Timing: Daryl Whitford, Registrar, will be responsible to oversee that the items as noted in the Corrective Action Plan section above will be implemented by July 1, 2023. Signed and Acknowledged Daryl Whitford Registrar

View Audit 16491

Finding 12242 (2022-004)

Significant Deficiency 2022

Pioneer Housing Development Inc. Dba John Paul Apartments 092-11212

MN

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-004 Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance U.S. Department of Housing and Urban Development CFA #14.134 Section 207 Insured Loan Balance Finding Summary: Upon termination of lease, Minnesota statutes require that th...

Finding 2022-004 Special Tests and Provisions Noncompliance and Significant Deficiency in Internal Control over Compliance U.S. Department of Housing and Urban Development CFA #14.134 Section 207 Insured Loan Balance Finding Summary: Upon termination of lease, Minnesota statutes require that the Project refund tenant security deposits within 21 days of termination of tenancy. The Project did not pay out one deposit within the 21 day requirement for termination of tenancy. Responsible Individuals: Brenda Weller, Director of Finance Corrective Action Plan: Management agrees with the finding and will work to refund tenant security deposits within 21 days of termination of tenancy. Anticipated Completion Date: December 31, 2023

View Audit 16461

Finding 12229 (2022-004)

Significant Deficiency 2022

Minnesota Prairie County Alliance

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-004 Finding Title: Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Jeremy Allen Corrective Action Planned: Agency will correct the cases that were cited for errors. Supervisor will re...

Finding Number: 2022-004 Finding Title: Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Jeremy Allen Corrective Action Planned: Agency will correct the cases that were cited for errors. Supervisor will review relevant policies for assets and child support non-coop with Eligibility workers on the Family Team to provide additional support and guidance for processing of these cases. Anticipated Completion Date: 8/31/2023

View Audit 16416

Finding 12228 (2022-003)

Significant Deficiency 2022

Minnesota Prairie County Alliance

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-003 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Jeremy Allen Corrective Action Planned: Agency will correct the cases that were cited for errors. Supervisor will review relevant poli...

Finding Number: 2022-003 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Jeremy Allen Corrective Action Planned: Agency will correct the cases that were cited for errors. Supervisor will review relevant policies for assets and child support non-coop with Eligibility workers on the Family Team to provide additional support and guidance for processing of these cases. Anticipated Completion Date: 8/31/2023

View Audit 16416

Finding 12226 (2022-001)

Significant Deficiency 2022

Minnesota Prairie County Alliance

MN

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Significant Deficiency

Finding Number: 2022-001 Finding Title: Procurement Policy Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Kevin Venenga Corrective Action Planned: A review of our current policy is under...

Finding Number: 2022-001 Finding Title: Procurement Policy Program: 10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Name of Contact Person Responsible for Corrective Action: Kevin Venenga Corrective Action Planned: A review of our current policy is underway, and it will be updated appropriately to meet all federal requirements. Anticipated Completion Date: 12/31/2023

View Audit 16416

Finding 12221 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Decatur, Alabama

AL

Special Tests & Provisions Reporting Significant Deficiency

February 10, 2023 Rubino & Company 6903 Rockledge Drive, Suite 1200 Bethesda, MD 20817-1818 Re: Corrective Action Plan to Finding 2022-001 Housing Authority of the City Decatur received the draft audit report for Fiscal Year Ended June 30, 2022. As per your request, this is the Corrective Action Pla...

February 10, 2023 Rubino & Company 6903 Rockledge Drive, Suite 1200 Bethesda, MD 20817-1818 Re: Corrective Action Plan to Finding 2022-001 Housing Authority of the City Decatur received the draft audit report for Fiscal Year Ended June 30, 2022. As per your request, this is the Corrective Action Plan for the finding in Section III ? Federal Award Findings and Questioned Costs. Finding 2022-001 Public and Indian Housing ? Special Test and Provisions ? Wage Rate Requirements Significant Deficiency in Internal Controls Cause: The Authority failed to obtain payroll reports for one of the contracts that required Davis-Bacon wage requirements. Auditor?s Recommendation: We recommend that DHA obtain and review the missing payroll reports from the contractor, and if necessary, follow up on any non-compliance. DHA should also establish procedures to ensure that required payroll reports are obtained for all contracts subject to Davis-Bacon wage requirements. DHA Corrective Action Plan: DHA failed to obtain payroll reports from said contractor. Moving forward Taura L. Denmon, Executive Director or Mechelle Dowdy, Director of Housing will be responsible for receiving and checking Davis-Bacon wage reporting requirements. Staff Contact: Taura L. Denmon, Executive Director Target Completion Date: October 31, 2022 Sincerely, Taura L. Denmon Executive Director

View Audit 16376

Finding 12216 (2022-001)

Significant Deficiency 2022

Duncanville Independent School District

TX

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

Corrective Action Plan Finding 2022-001 Assistance Listing # 84.010A Title I, Part A Department of Education passed through Texas Education Agency Compliance Requirements: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Significant Deficiency in Controls over Complianc...

Corrective Action Plan Finding 2022-001 Assistance Listing # 84.010A Title I, Part A Department of Education passed through Texas Education Agency Compliance Requirements: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Significant Deficiency in Controls over Compliance Views of Responsible Officials and Planned Corrective Actions: While Duncanville High School works diligently to make sure that all students leaving the district are correctly documented, we will take the following measures to insure that 100% of leaver records are complete and accurate: 1. DHS will immediately begin cross training office personnel so that multiple personnel will be able to correctly withdraw all students, 2. DHS will put into place a fail-safe system where all withdrawal documents are double checked and signed off by an administrator, and 3. The PEIMS department will check all records for accuracy and completion for all students withdrawing. These steps will insure that Duncanville High School will be 100% complaint with all withdrawal of students. Person responsible: Duncanville High School: Executive Principal PEIMS: Director of Informational lSystems

View Audit 16362

Finding 12195 (2022-002)

Significant Deficiency 2022

Ensign College

UT

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Management Views and Corrective Action Plan Year Ending December 31, 2022 Finding 2022-002 ? Pell Grant Notification Letters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Title: Federal Pell Grant Program Award Years: 7/2021 ? 6/2023...

Management Views and Corrective Action Plan Year Ending December 31, 2022 Finding 2022-002 ? Pell Grant Notification Letters Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.063 Title: Federal Pell Grant Program Award Years: 7/2021 ? 6/2023 Management agrees with the finding and proposes the following Corrective Action Plan: Corrective Action Plan This issue is a result of no manual or system controls in place to prevent disbursement of financial aid to a student?s account if a student?s federal financial aid award notification was not yet communicated. This issue was corrected as soon as it was identified by changing our procedures to require Pell notification letters be sent as soon as funds are awarded and before funds are disbursed to a student?s account. As an additional precaution, Pell notification letters will be added to the nightly batch process in PeopleSoft to ensure letters are sent timely. Financial aid staff will also receive additional training in this area. Timing Procedures will be changed in May 2023 by Riley Niemand, Manager of Financial Aid, to require Pell notification letters be sent as soon as funds are awarded and prior to funds being disbursed to a student?s account. During May 2023, Riley Niemand will also provide additional training to financial aid staff in this area. Additionally, Riley Niemand started working with a consultant to add Pell notification letters to the daily batch process. This work is expected to be complete by June 2023. Sincerely, S.Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109

View Audit 16301

Finding 12194 (2022-001)

Significant Deficiency 2022

Ensign College

UT

Student Financial Aid Eligibility Significant Deficiency

Management Views and Corrective Action Plan Year Ending December 31, 2022 Finding 2022-001 ? Enrollment Reporting Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Title: Federal Direct Student Loan Program, Federal Pell Grant Pr...

Management Views and Corrective Action Plan Year Ending December 31, 2022 Finding 2022-001 ? Enrollment Reporting Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #: 84.268, 84.063 Title: Federal Direct Student Loan Program, Federal Pell Grant Program Award Years: 7/2021 ? 6/2023 Management agrees with the finding and proposes the following Corrective Action Plan: Corrective Action Plan The prior year corrective action plans were successful in addressing the issues identified in previous audits in enrollment reporting. These additional steps will be taken to address the new issues found during the 2022 audit within enrollment reporting, which resulted in a repeat finding of 2021-001. Grayson Layton, Registrar, will review the College?s policies and procedures surrounding student enrollment and enrollment reporting, starting in May 2023 specifically as it relates to students that have withdrawn that are expected to return in the subsequent semester but fail to reenroll. Any changes in the College?s policies and procedures will be appropriately documented and communicated to the individuals involved in updating student enrollment information in the system. Additionally, Enrollment Services will work with a PeopleSoft consultant and technical staff to customize our Student Information System to allow for the correct reporting of student status to the National Student Clearinghouse (NSC). Technical staff and a consultant will be engaged to perform an evaluation of all systems and practices related to enrollment reporting. The Enrollment Services and Financial Aid and Scholarships Offices will use various NSC and National Student Loan Data System (NSLDS) error reports to ensure student enrollment information, including program level information, is reported in an accurate and timely manner. Timing Grayson Layton, Registrar, will work with consultants and technical staff starting in May 2023 to begin making necessary adjustments to the Student Information System to allow for accurate reporting of student enrollment information and to evaluate systems and practices related to enrollment reporting. They will meet monthly throughout the year to monitor their progress with an expected completion in December 2023. Grayson and Riley Niemand, Manager of Financial Aid, will coordinate the use of NSC and NSLDS error reports to identify students with reporting errors. This process will be complete in June 2023. Sincerely, S.Christopher Reitz Director of Financial Services and Controller creitz@ensign.edu 801-524-8109

View Audit 16301

Finding 12166 (2022-001)

Significant Deficiency 2022

Marana Health Center, INC

AZ

Significant Deficiency Internal Control / Segregation of Duties

Marana Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Period: July 1, 2021 - June 30, 2022 Category: GENERAL MARANA HEALTH CENTER, INC. AD-2-010 Procedure: Sliding Fee Schedule Patient Demographic Changes Page 1 of 2 I. ...

Marana Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Period: July 1, 2021 - June 30, 2022 Category: GENERAL MARANA HEALTH CENTER, INC. AD-2-010 Procedure: Sliding Fee Schedule Patient Demographic Changes Page 1 of 2 I. PURPOSE: The Sliding Fee Schedule (SFS) Patient Demographic Changes process was created to ensure any patient who is certified on MHC Healthcare's (MHC) SFS and has changes on their Patient Profile (Profile) to their Family Size and/or Income are referred to the Outreach Department (OR) and that these changes are only made by an OR employee or the OR Manager. II. PROCESSES: A. Front Office (FO) staff print Profiles from the Electronic Health Record (EHR) for all patient appointments, which allows patients to make required changes to their demographics on file. This includes Family Size and/or Income. When a patient on MHC's SFS notifies FO of changes to the aforementioned demographics, the patient must be referred to the MHC OR Department for further review. Only OR staff may make these demographic changes in the EHR for SFS Patients. Ill. PROCEDURES: A. FO staff will print a Profile for all patient appointments. 1. FO will ensure all patients review the Profile for required changes to their demographics in the EHR system. a. If the patient is on the SFS and notates any changes required on the Profile to be made to their Family Size and/or Income, the FO will: 1) Immediately notify the health center's assigned OR employee that a patient in the office for an appointment has required changes to these demographics. a) Notification can be made via telephone or a Teams message. b) If the site does not have an assigned OR employee, notification will be made to the OR Manager. 2) The OR employee will respond to FO: a) The patient is placed on the OR schedule for an immediate appointment while the patient is in the health center and available, either prior to or after the clinical visit, depending on allowable time. b) An appointment will be scheduled while the patient is in the health center for a later date to review changes and the possible affect these changes may have on the patient's SFS certification and/or SFS tier. c) The patient is contacted via telephone by the OR employee to schedule an appointment to review the possible changes to the patient's SFS certification and/or SFS tier. d) When scheduling the appointment, the patient may schedule it at the Health Center or choose to have this appointment via telehealth. 3) Only OR employees may change the Family Size and/or Income demographics in the EHR for SFS patients. a) FO will make all necessary demographic changes in the EHR, excluding Family Size and/or Income. b. FO will scan the Profile into the EHR and forward a copy to the appropriate OR employee. 2. The OR Manager will ensure that FO staff have a current list of OR employees, along with appropriate contact information and location. Category: GENERAL MARANA HEALTH CENTER, INC. AD-2-010 Procedure: Sliding Fee Schedule Patient Demographic Changes Page 2 of 2 3. The OR Manager will immediately communicate any deviations to this policy and procedure to the assigned Associate Director of Integrated Operations (ADIO) when noted. IV. REFERENCES: Sliding Fee Schedule V. ATTACHMENTS: None Approved: Original Approval: 09/2022 9/28/2022 Date 9/28/2022 Date Reviewed/Revised: Responsible Party: Director, Integrated Operations If the Department of Health and Human Services has questions regarding this plan, please call Tamie Olson, CFO at (520) 784-8655.

View Audit 16269

Finding 12129 (2022-003)

Significant Deficiency 2022

Community Action Partnership of Solano (dba) Cap Solano

CA

Reporting Subrecipient Monitoring Cash Management

Finding Number: 2022-003 ? Reporting Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: A new administrative staff position was added in Fiscal Year 2022-2023 that is is now responsible for submission in EARS to address timeliness...

Finding Number: 2022-003 ? Reporting Name of Contact Person: Tamara Colden, Assistant Director Housing and Community Services Department Corrective Action: A new administrative staff position was added in Fiscal Year 2022-2023 that is is now responsible for submission in EARS to address timeliness issues. Management staff will take the following steps to ensure new staff are aware of policies established for continued commitment to timeliness: 1. Management staff will review current established timelines with staff responsible for submitting reports including reminders. Proposed Completion Date: 06/30/2023

View Audit 16211

Finding 12119 (2022-001)

Significant Deficiency 2022

Cartwright Elementary School District No. 83

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Dr. Derek Etheridge Anticipated Completion Date: December 15, 2022 Planned Corrective Action: Recommendation: The District should review Fed...

Finding Number: 2022-001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Dr. Derek Etheridge Anticipated Completion Date: December 15, 2022 Planned Corrective Action: Recommendation: The District should review Federal requirements over Davis Bacon. Planned Corrective Action: Members of the Cartwright School District Federal Programs Department and members of the Cartwright School District Business Services Department will attend training on the Education Department General Administrative Regulations (EDGAR), specifically as it relates to the use of Federal funds for the purpose of construction, including Davis Bacon. This training will be conducted by Brustein & Manasevit, Arizona Department of Education, or another expert in EDGAR policies and procedures. Recommendation: The District should develop policies and procedures [around Davis Bacon] and ensure those developed policies and procedures are implemented. Planned Corrective Action: In general, Federal funds will not be used for construction projects in the district, as construction is generally not allowed using Federal funding sources. However, in the rare event that Federal funds are used for construction projects, the following policies/procedures will be implemented: ? Before the school district enters into a contract for a construction project, the Director of Federal Programs will ensure the project is allowable under the appropriate Federal grant and will submit required documentation to request prior approval from the Arizona Department of Education. The District will not proceed with the planned construction project until the Arizona Department of Education provides approval. ? All construction contracts in which Federal funds will be used will contain language requiring prevailing wages. ? All construction contracts in which Federal funds will be used will contain language requiring the contractor and/or subcontractor to submit certified payroll records weekly to the Cartwright School District Director of Business Services. ? The Cartwright School District Director of Business Services will review the certified payroll records weekly to ensure prevailing wages are being paid by the contractor and/or subcontractor. Recommendation: The District should review the chart of accounts and ensure grant budget and expenditure amounts are recorded as prescribed in the chart of accounts. Planned Corrective Action: Members of the Cartwright School District Business Services Department will attend training on the Uniform System of Financial Records (USFR), specifically the section regarding the chart of accounts. This training will be conducted by Heinfeld & Meech, Arizona Association of School Business Officials, or another expert in the Uniform System of Financial Records? chart of accounts. The Director of Business Services will then present the information to all District administrators, including those in the Federal Programs Department. All requisitions will follow multiple approvals to provide the opportunity to review the account codes for accuracy. At a minimum, when utilizing Federal funds, approvals will include an administrator in Cartwright School District?s Federal Programs Department, the Cartwright School District Purchasing Department, and an administrator in Cartwright School District?s Business Services Department.

View Audit 16170

Finding 11958 (2022-001)

Significant Deficiency 2022

Kent School District No. 415

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Benjamin Rarick, Associate Superintendent of Finance 12033 SE 256th Kent, WA 98031 Corrective action the auditee plans to take in response to the finding: The Grants Administrator, under the supervision of the Director of Budget, will do interim and year-end reviews to identify any instances of positions funded by multiple federal funding sources for the purpose of assessing applicability of multi-cost objective T&E requirements and following through as appropriate. The Grants Administrator, under the supervision of the Director of Budget, and in collaboration with the program administrator, will initiate time & effort documentation in every case where there is debatable fact pattern, with the intent of adopting an “abundance of caution” approach to T&E, and will additionally seek written clarification from OSPI and/or the ESD in instances where T&E requirements are not dispositive from the relevant federal compliance supplements and guidance documents. Anticipated date to complete the corrective action: October, 2024

View Audit 15931

Finding 11819 (2022-001)

Significant Deficiency 2022

Neighborhood Healthsource

MN

Reporting Significant Deficiency

Response: Completing the 2022 audit on a timely basis was compromised by the COVID pandemic and its effect on staffing that delayed the 2021 audit which then impacted the timing of completing the 2022 audit. This will not impact our ability to complete the 2023 audit timely. Responsible Party: Curt...

Response: Completing the 2022 audit on a timely basis was compromised by the COVID pandemic and its effect on staffing that delayed the 2021 audit which then impacted the timing of completing the 2022 audit. This will not impact our ability to complete the 2023 audit timely. Responsible Party: Curt Engels, Finance Director Estimated Completion: On-going

View Audit 15656

Finding 11771 (2022-004)

Significant Deficiency 2022

Family First Health Corporation

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2022-004 Planned Corrective Action: Procedures will be put in place to review accuracy of reporting prior to submission. Completion Date: 3/31/2024 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 15598

Finding 11767 (2022-003)

Significant Deficiency 2022

Family First Health Corporation

PA

Allowable Costs / Cost Principles Significant Deficiency

Planned Corrective Action: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensu...

Planned Corrective Action: Family First Health will review its Time and Effort policy to ensure continued compliance with federal regulations in maintaining records of personnel time and effort to substantiate salary costs associated with its federal grants. We will add steps to our process to ensure that the certifications by employees whose time is allocated to one federally funded program will sign an after-the-fact certification on a semi-annual basis confirming that the employee worked on a single award for the given period. The transition from ADP (our past payroll processor) to Paycom (our new payroll processor) will provide additional levels of timekeeping detail that will enable time and effort to be more closely monitored and reported. Completion Date 5/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 15598

Finding 11520 (2022-001)

Significant Deficiency 2022

La Jolla Music Society

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expe...

Corrective Action Plan for La Jolla Music Society Audit Finding 2022-001 Finding No. 2022-001 – LJMS did not have policies in place to ensure the single audit was submitted timely (See Corrective Action Plan for La Jolla Music Society) Criteria – 45 CFR 75.501 requires a non-Federal entity that expends $750,000 or more during the non_x0002_Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year. Audits must be completed and submitted within 30 days after receipt of the auditor’s report, or 9 months after the end of the audit period, whichever is earlier. Condition/Context – LJMS did not submit a single audit in a timely manner to be in compliance with the audit requirement under 45 CFR 75.501. LJMS did not meet its reporting deadline. Cause – LJMS was unable to meet the deadline due to certain delays in becoming aware of the compliance requirement. Effect – Audit was not performed and submitted in a timely manner. LJMS has not met the reporting requirements under 45 CFR 75.501. Recommendation – We recommend that LJMS obtain a single audit for each year that it meets the audit requirement of 45 CFR 75.501. Corrective Action Plan- LJMS will identify grants with federal funding and evaluate whether or not a single audit is required. When an audit is required they will plan to complete the audit within the deadline. The September 30, 2022 audit and Data Collection Form will be filed within 30 days of issuance of the report. Contact Person: Karin Burns, Director of Finance Anticipated Completion: February 28, 2024

View Audit 15360

Finding 11079 (2022-002)

Significant Deficiency 2022

New Opportunities, Inc. and Affiliates

CT

Reporting Significant Deficiency

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. The due date for the submission was July 31, 2023. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings . Corrective Action: Management identified this occurrence as one time and will meet timeliness standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppinc.org 203-575-4293 Projected Completion Date: July 31, 2024

View Audit 14907

Finding 11022 (2022-001)

Significant Deficiency 2022

New Opportunities, Inc. and Affiliates

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization 's accounting processes and internal controls over financial reporting did not meet timeliness standar...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization 's accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings. Corrective Action: Management identified the prior year occurrences as one time and will meet timelmess standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppinc.org 203-575-4293 Projected Completion Date: July 31 , 2024

View Audit 14907

Finding 10941 (2022-006)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Allowable Costs / Cost Principles Period of Performance Significant Deficiency

Findings and Questioned Costs Relating to Federal Awards: Insufficient Controls Related to the Application of Indirect Costs Rates Management will enhance procedures related to indirect costs rates matters, including accounting and review process. A Standard Operating Procedure will be developed ...

Findings and Questioned Costs Relating to Federal Awards: Insufficient Controls Related to the Application of Indirect Costs Rates Management will enhance procedures related to indirect costs rates matters, including accounting and review process. A Standard Operating Procedure will be developed to address key tasks, responsible parties, and oversight activities. Management expects this SOP to be completed and implemented on or before June 2024.

View Audit 14757

Finding 10940 (2022-005)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.512

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are fol...

Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance of pending Single Audit reports’ issuance on or before August 2024.

View Audit 14757

Finding 10939 (2022-004)

Significant Deficiency 2022

Puerto Rico Department of Economic Development and Commerce

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Findings and Questioned Costs Relating to Federal Awards: Federal Funding Accountability and Transparency Act (FFATA), Reporting DEDC’s Finance Department with the assistance of the Human Resources Department submitted the FFATA Reports that were not filed in previous years, in order to get curre...

Findings and Questioned Costs Relating to Federal Awards: Federal Funding Accountability and Transparency Act (FFATA), Reporting DEDC’s Finance Department with the assistance of the Human Resources Department submitted the FFATA Reports that were not filed in previous years, in order to get current in the FFATA reporting requirements during the month of September 2022. Thereafter, DEDC has been able to submit FFATA reports as required. In DEDC Reporting SOP, the submission deadlines have been established, as well as the personnel responsible for its completion. To fully mitigate the finding, an SOP related solely to FFATA reports was prepared and implemented, including the following details: parties responsible for preparing and submitting reports, management oversight in the process and the process to ensure timely submission as per requirements. The SOP details responsible parties with proper segregation of duties for preparation and review and DEDC’s oversight to ascertain quality and timeliness of submittals. The SOP was shared with Finance and Programmatic resources and a training session was provided to all parties involved in the procedure. These activities were completed during the month of May 2023, which should significantly enhance controls for subsequent periods.

View Audit 14757

Finding 10849 (2022-002)

Significant Deficiency 2022

Economic Development Corporation

MO

Reporting HUD Housing Programs Significant Deficiency

EDC Loan Corporation December 20, 2023 Corrective Action Plan Year Ended April 30, 2022 Finding 2022-002: Assistance #11.307 - Economic Adjustment Assistance - Revolving Loan Fund, U.S. Department of Commerce, Economic Development Administration, Award No. 05-39-01879 (Significant Deficiency) C...

EDC Loan Corporation December 20, 2023 Corrective Action Plan Year Ended April 30, 2022 Finding 2022-002: Assistance #11.307 - Economic Adjustment Assistance - Revolving Loan Fund, U.S. Department of Commerce, Economic Development Administration, Award No. 05-39-01879 (Significant Deficiency) Condition: Performance Progress Report submitted during the year was not submitted within the deadline. Criteria: All Economic Development Administration (EDA) Revolving Loan Fund (RLF) recipients must submit in electronic format Form ED-209 Performance Progress Report through EDA's Revolving Loan Fund Management System (RLFMS) semi-annually based on the entity's fiscal year-end and submitted within 30 calendar days. Corrective Action Plan: The SF425 and Performance Progress Reporting requirements ended when the disbursement phase ended on June 30, 2022. We are now due to report on the ED-917 (EDA GPRA Data Collection): Annual Capacity Outcomes Questionnaire, for reporting period November 2022-October 2023. The deadline to submit is 12/8/2023. The Annual Capacity Outcomes Questionnaire is intended for annual collection of information on the capacity outcomes attributable to program activities sponsored under the same EDA grant (or a cooperative agreement). For this questionnaire, you will report on outcomes for the stated reporting period. Contact Person: Debra Davis Anticipated Completion Date: Dear Economic Development Corporation of Kansas City Missouri, Thank you so much for submitting the ED-917: Annual Capacity Outcomes Questionnaire for your EDA Economic Adjustment Assistance award, 57906018, for reporting period November2022-October2023. This is to confirm receipt of your submission. Your responses have been saved and recorded. 11/27/2023 Tracey ewis, President, CEO December 20, 2023

View Audit 14540

Finding 10843 (2022-008)

Significant Deficiency 2022

City of Santa Fe

NM

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

Recommendation: We recommend the City strengthen the controls in place to provide assurance reports are submitted timely. Action Taken: The City agrees with this ﬁnding. Key vacancies and personnel changes within the City’s Emergency Management Department and the Finance Department during FY22 resu...

Recommendation: We recommend the City strengthen the controls in place to provide assurance reports are submitted timely. Action Taken: The City agrees with this ﬁnding. Key vacancies and personnel changes within the City’s Emergency Management Department and the Finance Department during FY22 resulted in delays in securing approvals of quarterly report required for timely submissions. Staﬃng issues were resolved in FY22 and FY23, and the Finance Director and the Grants Manager are working with the Emergency Management Department to ensure timely review, approval, and submission of the required quarterly reports. Anticipated Completion Date: December 31, 2023 Responsible Official: Emily Oster-Finance Director, Brian Williams-Emergency Management Director, Cheryl James-Grants Manager

View Audit 14498

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