Corrective Action Plans

Finding 37136 (2022-001)

Significant Deficiency 2022

FL

Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July...

CORRECTIVE ACTION PLAN October 10, 2022 Department of the Treasury ? CDFI Fund Grant Tampa Bay Federal Credit Union respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Doeren Mayhew Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program ? CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Establish control procedures to identify, track and reconcile eligible loans deployed during a grant performance period. Action Taken: Since the date of the exit conference, to address the internal control issue noted, we have created reports from our loan servicing systems and initiated procedures in which to identify and track eligible loan deployments on an individual loan basis. These totals will be reconciled to the loan deployments (financial products) reported annually on the Performance Progress Reports.

View Audit 35809

Finding 37121 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2022-005 Special Tests and Provisions ? General Depository Agreements Significant Deficiency / Other Matter This finding has been corrected. General Depository Agreements are in place. This was completed on August 22, 2022, by the Comptroller, Jennifer Yager, which can be reached at 203-596-2640.

View Audit 28069

Finding 37119 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Subrecipient Monitoring Reporting

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submis...

2022-003 Reporting Financial Reports Significant Deficiency / Other Matter This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, will implement controls and processes to ensure the electronic submission of form HUD-52681-B occurs monthly. The Housing Authority anticipates this will be implemented in April 2023 upon completion of the HUD QAD review. Both Dana and Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37118 (2022-007)

Significant Deficiency 2022

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2022-007 Special Tests and Provisions ? Capital Funds for Operating Costs Significant Deficiency / Other Matter Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that dra...

2022-007 Special Tests and Provisions ? Capital Funds for Operating Costs Significant Deficiency / Other Matter Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that draw downs of Capital funds for operating costs have to be obligated when the expense is incurred, or a contract entered into. The Comptroller, Jennifer Yager, will oversee this under the guidance of the CFO Consultant and the Capital Project Manager. The Housing Authority will put a process in place to make sure the operating funds are obligated in LOCCs only after a contract is executed and expenses have been incurred. This will be implemented in April 2023. Jennifer can be reached at 203-596-2640.

View Audit 28069

Finding 37043 (2022-001)

Significant Deficiency 2022

University of Redlands

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audite...

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audited via reports generated from directly from the NSLDS. The University Registrar will request access to the respective federal sites in order to run said reports. Delayed Degree Conferral - The Academic Catalog currently lists 4 conferral or graduation dates: Commencement, May 31, August 31, and December 31. This language will be changed to confer degrees the date of the last semester enrolled. - Degrees awarded outside of the typical reporting cycle will be reported manually through the National Student Clearinghouse and not held until the next degree reporting cycle. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar; eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: December 31, 2022

View Audit 28031

Finding 36943 (2022-001)

Significant Deficiency 2022

Wood County Village, Inc.

OH

HUD Housing Programs Significant Deficiency

Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/21-06/30/22 CAP Prepared by: Ryan Gailbreath 419-725-8608 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 U.S. Department of Housing and Urb...

Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/21-06/30/22 CAP Prepared by: Ryan Gailbreath 419-725-8608 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) ? CFDA 14.181; Grant period ? Year ended June 30, 2022 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposits were not placed into a segregated account. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires that the owner must place security deposits in a segregated, interest bearing-account, the balance of which must at all times be equal to the total amount collected from the eligible family plus any accrued interest. Cause: The Project?s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in required deposits not being transferred to a segregated account causing the balance to be unequal to the amount collected from the eligible family. Recommendation: We recommend that the Project?s sponsor verify, on a monthly basis, the required security deposit asset and liability account equal. b. Action(s) Taken or Planned on the Finding 1. The Project?s sponsor is aware of the requirement to move eligible family deposits into a segregated account and are working with new accounting staff to ensure that the proper transfers are completed in the future. 2. In September 2022, the security deposits were transferred to a segregated account equaling the amount collected from the eligible family.

View Audit 36729

Finding 36897 (2022-002)

Significant Deficiency 2022

City of South Salt Lake

UT

Reporting Subrecipient Monitoring Period of Performance

Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.

View Audit 27813

Finding 36896 (2022-002)

Significant Deficiency 2022

Harrison County School District

MS

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

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. A...

2022-002 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: The District has amended policy on incentive pay to require it to be paid at the end of the year, after criteria has been verified. Repayment has been requested from the employee. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36895 (2022-001)

Significant Deficiency 2022

Harrison County School District

MS

School Nutrition Programs Internal Control / Segregation of Duties Significant Deficiency

2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion ...

2022-001 a. Name of contact person responsible for corrective action: Mitchell King b. Corrective action planned: Personnel and federal program directors will review coding of all employees prior to payment. Child nutrition program has been reimbursed the unallowed cost. c. Anticipated completion date: June 30, 2023

View Audit 25582

Finding 36822 (2022-005)

Significant Deficiency 2022

Milford Housing Authority

NE

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

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Compl...

Corrective Action Planned: The Milford Housing Authority understands the need to review and approve disbursements and has implemented procedures to provide for the review and approval of all invoices at a detailed level which will be evidenced by an initial or other documentation. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36821 (2022-004)

Significant Deficiency 2022

Milford Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Reporting

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Res...

Corrective Action Planned: The Milford Housing Authority will evaluate its system of internal control over special tests and provisions to determine how the Authority can better monitor and comply with reserve requirements of its award agreement. Anticipated Completion Date: December 31, 2023. Responsible: Management and Board of Commissioners.

View Audit 24037

Finding 36762 (2022-001)

Significant Deficiency 2022

Communities in Schools of the Dallas Region, Inc.

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met wit...

Finding No. 2022-001: Allowable costs ? Significant deficiency in internal control over compliance. The 21st Century grant director was provided a PEX card (prepaid credit card) to make purchases for the program. The purchases were approved per the budgeted line items by the grantor. The CFO met with the program director on a bi-weekly basis and the program director outlined all anticipated expenses for the program. They were discussed and approved during the meeting but were not physically documented. The purchases were made and receipts were uploaded into the PEX system, however there was no signature on the receipts to document the approval. These expenses were later reviewed and summarized by the CFO in an Excel spreadsheet prior to billing the grantor. We have incorporated and communicated changes to our policy and standard procedure to ensure the documentation of manager?s approval of invoices are kept on file. Employees under the 21st Century program have been trained and approval of purchases are now physically documented electronically as of January of 2023. Given CISDR's expanded workload and doubling the number of schools from two years prior, the Finance team was functioning with one full time CFO and one part time accountant. In March 2023 we hired a full-time senior accountant to manage the internal controls compliance over expenditures. The plan has already been implemented.

View Audit 35133

Finding 36759 (2022-003)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action tak...

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: Once the issue was identified as a result of the audit, PVARF staff worked diligently to return the excess funds to the funding source, as well as determining an effective resolution to ensure there is no reoccurrence of inappropriate billing of the foundation?s indirect cost rate. Action Plan: In addition to implementing a project management platform that accurately identify the correct indirect cost rate to be charged, PVARF is also working to ensure cross training is occurring between administrative positions, improving information sharing, and standardizing training. Name(s) of the contact people responsible for correction action: J. Rowland, H. Tyre, S. Dolan Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36758 (2022-002)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response...

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Once this deficiency was identified, PVARF immediately contacted VA Portland Health Care System to determine if invoicing would the forthcoming. When it was made clear that there was no forthcoming invoicing, the sponsor was contacted to determine refund steps. Ultimately, the funds were returned to the agency that was inappropriately billed. Action Plan: In addition to ensuring effective communication between the stakeholders, PVARF implemented standard follow-up protocols to make certain VAPORHCS is invoicing PVARF timely, PVARF is in the process of implementing a project management platform that will effectively and efficiently manage major milestones such as invoicing for grants, contracts, and clinical trials. It was also made clear to PVARF administrative staff that there will be no billing ahead of receipt of invoices on any agreements, and that doing so is a breach of the executed contract. Name(s) of the contact people responsible for correction action: Admin Staff Team Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36744 (2022-002)

Significant Deficiency 2022

Northland Pines School District

WI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Fi...

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager will review and approve all journal entries submitted via Skyward by the Accounting Coordinator and ensure proper supporting documentation is attached to each entry. In turn, the Accounting Coordinator will do the same for all journal entries submitted by the Business Manager. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022

View Audit 25955

Finding 36698 (2022-003)

Significant Deficiency 2022

African Development Center

MN

Reporting Subrecipient Monitoring Significant Deficiency § 200.329

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no di...

2022-003 Performance Reporting Microloan Program ? Assistance Listing No. 59.046 Recommendation: We recommend management develop procedures to ensure the required reporting is completed within the timeline allowed by the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New staff has been trained and the reporting calendar updated. CFO/COO to monitor and submit in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Nasibu Sareva (CEO) and Felicia Ravelomanantsoa (CFO/COO) Planned completion date for corrective action plan: 12/31/2023

View Audit 36926

Finding 36694 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Eligibility Significant Deficiency

The findings from the Summary of Auditor's Results: Section Ill - Federal Award Findings 2022-001 - Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Summary of Condition and Criteria Incomplete documentation and income calculation errors. Recommen...

The findings from the Summary of Auditor's Results: Section Ill - Federal Award Findings 2022-001 - Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Summary of Condition and Criteria Incomplete documentation and income calculation errors. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Corrective Action The HCV department is recently under new management; all procedures are being evaluate for accuracy, with emphasis on the noted area of noncompliance. There will be increased staff training and file review.

View Audit 37268

Finding 36658 (2022-001)

Significant Deficiency 2022

Sugar Valley Rural Charter School

PA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan Finding 2022-001- Significant deficiency in internal controls over compliance: The school recognizes that we have a weakness in our control procedures. The School will strengthen our control procedures for Federal Grants by thoroughly reviewing the grant requirements and trai...

Corrective Action Plan Finding 2022-001- Significant deficiency in internal controls over compliance: The school recognizes that we have a weakness in our control procedures. The School will strengthen our control procedures for Federal Grants by thoroughly reviewing the grant requirements and training staff involved with the grant process. The federal grant coordinator will review the Compliance Supplement and Uniform Guidance and inform staff team members of the requirements. The grant team will review significant transactions to insure proper procedures are followed. The team will also meet on a regular basis to discuss the grants. Responsible Party: Tracie Kennedy, CEO Kristi Courter, Federal Grant Coordinator Completion Date: March 1, 2023

View Audit 34190

Finding 36655 (2022-003)

Significant Deficiency 2022

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The deposits were made as cash flow permitted. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managemen...

Views of Responsible Officials and Planned Corrective Actions: The deposits were made as cash flow permitted. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 32052

Finding 36637 (2022-020)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

2022-020 Improve Controls over the NCCI Medically Unlikely Edits Process Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: DCH has made changes to ensure proper record keeping and approval is maintained. The cha...

2022-020 Improve Controls over the NCCI Medically Unlikely Edits Process Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: DCH has made changes to ensure proper record keeping and approval is maintained. The changes made to Medically Unlikely Edits (MUEs) occurred in 2017, several years prior to the audit in 2022. Moving forward, policy compliance specialists for Durable Medical Equipment (DME) will be required to sign an employee attestation that acknowledges and ensures they understand the Standard Operating Procedure (SOP) as outlined in the Centers for Medicare & Medicaid Services? (CMS) technical guidance manual in section 7.4. This change will be implemented on June 30, 2023. CMS approval of all MUE changes are maintained through the Georgia Medicaid Management Information System (GAMMIS) Georgia Interactive Portal. Upon approval from CMS to deactivate a MUE, the program policy specialist initiates a change order through the Georgia Interactive Portal requesting the current MUE edits to be deactivated and then modified per CMS approval. The approval from CMS is submitted as part of the request. The change order needs to be approved by management before changes can be made in GAMMIS. This process went into effect after the MUE changes made in 2017 in November of 2018. Estimated Completion Date: June 30, 2023 Contact Person: Lynnette Rhodes, MAP Executive Director Telephone: 404-656-7513; E-mail: lrhodes@dch.ga.gov

View Audit 26105 Questioned Costs: $1

Finding 36636 (2022-019)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-019 Strengthen Controls over NCCI Program Requirements Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: On or before September 30, 2023, the Department will revise its contract with the third party to incor...

2022-019 Strengthen Controls over NCCI Program Requirements Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: On or before September 30, 2023, the Department will revise its contract with the third party to incorporate the required changes related to the Medicaid National Correct Coding Initiative (NCCI) edits and confidentiality. Estimated Completion Date: September 30, 2023 Contact Person: Lynnette Rhodes, MAP Executive Director Telephone: 404-656-7513; E-mail: lrhodes@dch.ga.gov

View Audit 26105

Finding 36635 (2022-018)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

2022-018 Continue to Strengthen Application Risk Management Program Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: Significant progress has been made in implementing the department's corrective action plan, wh...

2022-018 Continue to Strengthen Application Risk Management Program Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: Significant progress has been made in implementing the department's corrective action plan, which is still in progress. The Agency has acquired additional critical cybersecurity program resources and is recruiting others to assist the department in fully remediating the identified findings. These include hiring a Chief Information Security Officer and Cybersecurity Analyst on September 1, 2022, and December 15, 2022, respectively. Furthermore, ten Cybersecurity student interns will start on May 3, 2023, with ongoing recruitment for a Cybersecurity Architect/Engineer. Likewise, the necessary third-party security services required to remediate the Policy/Procedure findings have been procured via a Statewide contract awarded to Compliance Point. To date, the security services vendor has completed the initial drafting of 12 out of 20 Organization-wide Security Policies based on NIST Federal Computer Security Standards, with an expected completion date for all Organizational Policies by September 11, 2023. The CAP Remediation Plan Project is progressing well, and we should meet the planned completion date of December 31, 2023. Estimated Completion Date: December 31, 2023 Contact Person: Chad Purcell, CTO Telephone: 470-757-7871; E-mail: chad.purcell1@dch.ga.gov

View Audit 26105

Finding 36628 (2022-012)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-012 Improve Controls over Managed Care Organization Financial Audits Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: DCH has already included a statement in the Managed Care Organization (MCO) contracts re...

2022-012 Improve Controls over Managed Care Organization Financial Audits Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Community Health (DCH) Corrective Action Plans: DCH has already included a statement in the Managed Care Organization (MCO) contracts regarding submitting financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS); however, MCOs submitted reports on a different basis. Going forward, DCH will review financial statements submitted to ensure the proper basis is used for the financial statements and then post to our website within the timeframes contained in the regulations. Estimated Completion Date: June 30, 2023 Contact Person: Lynnette Rhodes, MAP Executive Director Telephone: 404-656-7513; E-mail: lrhodes@dch.ga.gov

View Audit 26105

Finding 36627 (2022-024)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

2022-024 Improve Controls over Period of Performance Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Behavioral Health and Developmental Disabilities (DBHDD) Corrective Action Plans: The Department will continue to improve the internal controls to ensure tha...

2022-024 Improve Controls over Period of Performance Federal Agency: U.S. Department of Health and Human Services State Entity: Department of Behavioral Health and Developmental Disabilities (DBHDD) Corrective Action Plans: The Department will continue to improve the internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. The Department will update processes and procedures associated with period of performance requirements and provide training that outlines close-out processes associated with the specific grant awards. DBHDD will update the internal controls related to period of performance no later than June 30, 2023. Estimated Completion Date: June 30, 2023 Contact Person: Kenneth Ward, Director of Internal Audit Telephone: 404-884-5486; E-mail: kenneth.ward@dbhdd.ga.gov

View Audit 26105 Questioned Costs: $1

Finding 36606 (2022-031)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-031 Continue to Improve Internal Controls over Federal Financial Reporting Federal Agency: U.S. Department of the Treasury State Entity: Office of the Governor Corrective Action Plans: The Office of Planning and Budget shall maintain written documentation showing independent review and approv...

2022-031 Continue to Improve Internal Controls over Federal Financial Reporting Federal Agency: U.S. Department of the Treasury State Entity: Office of the Governor Corrective Action Plans: The Office of Planning and Budget shall maintain written documentation showing independent review and approval of data entered for reporting prior to submission of all federal reports. Estimated Completion Date: March 31, 2022 Contact Person: Stephanie Beck, Deputy Director Telephone: 678-245-0675; E-mail: stephanie.beck@opb.georgia.gov

View Audit 26105

Corrective Action Plans

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