Corrective Action Plans

Finding 36594 (2022-026)

Significant Deficiency 2022

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

2022-026 Improve Controls over Transparency Act Reporting Federal Agency: U.S. Department of Housing and Urban Development State Entity: Department of Community Affairs (DCA) Corrective Action Plans: Since the State audit, DCA has revised its processes and procedures related to the submission of th...

2022-026 Improve Controls over Transparency Act Reporting Federal Agency: U.S. Department of Housing and Urban Development State Entity: Department of Community Affairs (DCA) Corrective Action Plans: Since the State audit, DCA has revised its processes and procedures related to the submission of the Federal Funding Accountability and Transparency Act (FFATA) for all federal programs, including CDBG-DR and CDBG-MIT. These processes include a formal review and approval of the report by the Office Director and the Division Director prior to submission. Estimated Completion Date: February 3, 2023 Contact Person: Nina Gyasi, Financial Ops and Reporting Manager Telephone: 404-679-5820; E-mail: nina.gyasi@dca.ga.gov

View Audit 26105

Finding 36589 (2022-026)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: For the annual UI access review, TWC will monitor the annual CAPPS Systems Access Privileges Certification in CAPPS to ensure timely completion. For the code developer/promoter system roles, IT will implement a new quarterly review of developer roles to ensure no staff memb...

Corrective action plan: For the annual UI access review, TWC will monitor the annual CAPPS Systems Access Privileges Certification in CAPPS to ensure timely completion. For the code developer/promoter system roles, IT will implement a new quarterly review of developer roles to ensure no staff member has both roles assigned to ensure separation of duties in the system roles. We are also looking at potential technical solutions that would automate and prevent staff being assigned certain roles based on separation of duties. Implementation date(s): February 28,2023 Responsible Persons: Heather Hall, CIO

View Audit 28519

Finding 36588 (2022-016)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Corrective action plan: The OOG?s Public Safety Office (PSO) Performance and Records Coordinator staff position, which is the position responsible for submitting the FFATA reports into the federal reporting system, was vacant at the time the May 2022 report was due. This position is now filled and...

Corrective action plan: The OOG?s Public Safety Office (PSO) Performance and Records Coordinator staff position, which is the position responsible for submitting the FFATA reports into the federal reporting system, was vacant at the time the May 2022 report was due. This position is now filled and PSO updated the written policy and procedure to include additional staff positions that will prepare the FFATA report in the event the Coordinator is unavailable. In addition, the FFATA policy has been updated to include dates by which certain steps in the process should be met. See excerpt from revised PSO Policy 5.40 FFATA: ?FFATA Reports are prepared by the Grants Administration Performance and Records Coordinator and will be reviewed by the appropriate Program Manager(s). The Grants Administration Director will review and approve reports prior to submission in the FFATA Subaward Reporting System (FSRS). In the event the Performance and Records Coordinator is not available to prepare the FFATA reports, either the Grants Administration Business Operations Specialist or the Grants Administration Compliance and Operations Administrator will prepare and route the reports for review. On or about the 5th day of the month in which the report is due, the Performance and Records Coordinator, or backup, will pull new award data and grant adjustment data from eGrants. On or about the 10th day of the month in which the report is due, the Records and Performance Coordinator, or backup, will route the report to the appropriate Program Manager(s) for review. On or about the 15th day of the month the report will be routed to the Grants Administration Director for review and approval. Monthly reports will be prepared and submitted at https://www.fsrs.gov/ no later than the last day of the current month for awards made during the prior month.? Implementation date(s): The vacant Performance and Records Coordinator position was filled in July 2022. The FFATA policy was updated February 3, 2023. Responsible persons: Zach Lohbauer, Performance and Records Coordinator Angie Martin, Director of Grants Administration

View Audit 28519

Finding 36548 (2022-002)

Significant Deficiency 2022

Woodbury University

CA

Questioned Costs Eligibility Significant Deficiency

Finding 2022-002 - Eligibility - Significant Deficiency in Internal Control Over Compliance - Recommendation: We recommend the University amend procedures so in the event that packaging is done manually, there are added reviews over the student's aid awarded. - Corrective Action Plan: We accept Moss...

Finding 2022-002 - Eligibility - Significant Deficiency in Internal Control Over Compliance - Recommendation: We recommend the University amend procedures so in the event that packaging is done manually, there are added reviews over the student's aid awarded. - Corrective Action Plan: We accept Moss Adams' recommendation and if a situation arises where we must manually package a student, the procedure will include an additional review by another individual, either the Director or a Counselor, to review the package for accuracy. An internal review of FY22 indicated this was an isolated incident. - Anticipated Completion Date: Management will complete the Corrective Action Plan by June 30, 2023. - Individual Responsible: Oscar Jones, Director of Financial Aid.

View Audit 27232 Questioned Costs: $1

Finding 36535 (2022-002)

Significant Deficiency 2022

Schreiner University

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website withi...

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website within the required time frame. ? For both the institutional and student portions of the grant, there was no quarterly report for the period ending June 30, 2021. Reporting was posted for the period ending May 30, 2021 which reported the final activities for the second round of HEERF awards. There were drawdowns that occurred during the month of June 2021 for both portions of the third round of HEERF funding that were incorrectly included in the September 30, 2021 quarterly reports. ? The University?s institutional portion quarterly report for September 30, 2021 reported the total for only lost revenue from auxiliary sources and this did not agree to support provided. ? The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Corrective Action Plan: Management recognizes the significant deficiency, yet stands firm that that the guidance (FAQs, webinars, web posting, templates) for the HEERF reporting by the US Department of Education was confusing, contradictory, and ever-evolving. Management did its best to follow the reporting requirements, and as a result, will do the following to address this matter going forward. -Verify in writing from the US Department of Education that the actions taken from the university meet the reporting requirements -Require that all three leaders that interface with HEERF (Vice President for Planning and Finance, Controller, Director of Financial Aid and Student Accounts) review the reporting requirements and supporting documentation -Update the 2021 Annual report by adding $750 for ?Implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines? and $1,400 for ?conducting direct outreach to financial aid applicants about the opportunity to receive financial aid adjustment due to the recent unemployment of a family member or independent students, or other circumstances? out of the $4M received of institutional funds. Name(s) of Contact(s) Responsible for Corrective Action: Dr. Lucien Robert Costley Vice President for planning & Finance/CFO Elizabeth Oehler Controller

View Audit 26143

Finding 36520 (2022-002)

Significant Deficiency 2022

Mid-Willamette Family Ymca, Inc.

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. C...

Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. Corrective Action Planned: Written policies and procedures over the review and approval of Federal Award reporting will be updated to ensure complete and accurate reporting of award expenditures. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director

View Audit 26116

Finding 36519 (2022-001)

Significant Deficiency 2022

Mid-Willamette Family Ymca, Inc.

OR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.318 § 200.327

Finding 2022-001: Significant deficiency in internal control over procurement. Summary: There was no documented evidence that a contractor was required to comply with the prevailing wage requirement of the Federal Award agreement in one contract under the Federal Award. Corrective Action Planned: ...

Finding 2022-001: Significant deficiency in internal control over procurement. Summary: There was no documented evidence that a contractor was required to comply with the prevailing wage requirement of the Federal Award agreement in one contract under the Federal Award. Corrective Action Planned: Written policies and procedures regarding procurement and grant compliance will be updated and implemented to ensure compliance with procurement terms and conditions of Federal Awards. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director

View Audit 26116

Finding 36496 (2022-007)

Significant Deficiency 2022

Crow Wing County

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-007 REPORTING ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action tak...

2022-007 REPORTING ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure reporting processes include review by someone other than the preparer. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36487 (2022-006)

Significant Deficiency 2022

Crow Wing County

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

2022-006 SPECIAL PROVISIONS ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend that income verification be reviewed for each eligible case files. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-006 SPECIAL PROVISIONS ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend that income verification be reviewed for each eligible case files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work on training new staff on requirements, and continue to perform case file reviews. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36486 (2022-005)

Significant Deficiency 2022

Crow Wing County

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for re...

2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure the random moments studies are periodically reviewed against payroll and updated appropriately. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36454 (2022-001)

Significant Deficiency 2022

Claremont Graduate University

CA

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

2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with...

2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with the quarter ended 9/30/2022 the AVP for Finance will send calendar reminders to Pre-Award, Post Award, Financial Aid, Finance, and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849, the reporting deadline for quarterly reports is 10 days after each reporting period. Additionally, the AVP for Finance will now be the responsible party to coordinate and submit the report to the DOE and to initiate the upload to the university website with the help of all the aforementioned parties. Part 2: In addition to the calendar invitation in part 1 above, the AVP will be responsible for submitting the report to the DOE and emailing all parties involved confirming that the report was submitted to the DOE. This email will confirm that the report is final and will indicate to designated uploader (currently financial aid department) to make the information public by uploading it to the CGU CARES website. Once this is uploaded the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred.

View Audit 28299

Finding 36399 (2022-004)

Significant Deficiency 2022

Independent School District No. 001

MN

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions § 200.326

2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 ...

2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 and S425C210015 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in internal control over compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: Management will implement procedures and controls to obtain the necessary documentation to verify that contractors are in compliance with the wage rate requirements. Official Responsible for Ensuring CAP: Heather Hipp, Business Manager. Planned Completion Date for CAP: June 30, 2023.

View Audit 35449

Finding 36387 (2022-002)

Significant Deficiency 2022

Brainerd Public Schools - Isd 181

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-T...

Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in internal control over compliance. Corrective Action Plan (CAP): Recommendation: We recommend that the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement procedures and controls over federal funds to ensure all requirements have been met. Name of the contact person responsible for corrective action: Marci Lord, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023.

View Audit 34796

Finding 36381 (2022-004)

Significant Deficiency 2022

Cvfiber

VT

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

View of Responsible Officials and Planned Corrective Action: Original documents are obtained and provided for all transactions, including inventory, services, and employee records. Time cards and review of salaries, time cards that reflect total time worked, and paid time off will be submitted to ...

View of Responsible Officials and Planned Corrective Action: Original documents are obtained and provided for all transactions, including inventory, services, and employee records. Time cards and review of salaries, time cards that reflect total time worked, and paid time off will be submitted to the company?s outsourced accountant regularly with signature and supervisory approval. Reporting of these items for employees will be on a monthly basis, and stipend personnel on a quarterly basis. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director

View Audit 30692

Finding 36375 (2022-001)

Significant Deficiency 2022

Native Village of Fort Yukon

AK

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Vi...

Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Village of Fort Yukon had the intention of spending the entire amount of ERA1 funds that were awarded to them. However, the number of ERA applicants decreased after the June 30, 2022 report was submitted. When the report was completed, the staff was not aware of the Treasury?s definition of obligated and did not have funds promised in a commitment letter. Currently the staff has the knowledge of the Treasury?s definition of obligated and the mistake will not be repeated. The final ERA1 report combined Housing Stability Services with Administration costs on the Administrative Cost Line in the report. When the report was completed, the staff had problems accessing the report in the portal. They attempted to reach out for assistance in the portal but were unable to get an answer. The report was completed with combined Administrative Expenses and Housing Stability Services to submit the report by the deadline. NVFY has reached out to the grantor to correct the report with the costs separated out. NVFY believes the problems they had with reporting portal is the cause of the finding and they did everything they could do to be in compliance. Proposed Completion Date: Already completed.

View Audit 36600

Finding 36359 (2022-001)

Significant Deficiency 2022

Portland Housing Center

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Contact Person of Portland Housing Center: Mark Palardy Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: July 1, 2021 through June 30, 2022. The findings from the June 30, 2022 schedule of findings and quest...

Contact Person of Portland Housing Center: Mark Palardy Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: July 1, 2021 through 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 schedules. Finding # 2022-001: Reporting Type: Federal Awards, Significant Deficiency, Immaterial Noncompliance CFDA: 21.024 Agency U.S. Department of Treasury Significant Deficiency and Noncompliance The three report selections could not be located. In addition, the financial statement audit report was due by December 31, 2021 and was submitted on July 6, 2022, subsequent to the deadline. Recommendation: Proper controls and segregation of duties should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review by appropriate personnel of the report data (someone other than the preparer), before submission. Copies of submitted reports should be maintained in a retrievable manner. Corrective Action: We will develop a process to ensure reports are reviewed by a supervisory personnel as well as documentation retained showing review. Completion Date: March 31, 2023

View Audit 32547

Finding 36343 (2022-002)

Significant Deficiency 2022

Wyoming Community Development Authority

WY

Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-002 Name of Contact Person ? Travis C. Fegler, Acting Director of Finance & Administration ...

Finding 2022-002 Name of Contact Person ? Travis C. Fegler, Acting Director of Finance & Administration Corrective Action The Finance Department will ensure that all new time studies conducted by the HND Department will subjected to a thorough review to determine that the established allocation computations are accurate and that they are properly utilized in the monthly calculations for administrative payroll reimbursement.

View Audit 26961

Finding 36339 (2022-001)

Significant Deficiency 2022

Wyoming Community Development Authority

WY

Reporting Significant Deficiency Program Income

Finding 2022-001 Name of Contact Person ? Tammy Krei, Director of Housing & Neighborhood Development ...

Finding 2022-001 Name of Contact Person ? Tammy Krei, Director of Housing & Neighborhood Development Corrective Action Effective immediately, the Housing & Neighborhood Development (HND) Department will, on much timelier basis, forward monthly IDIS program income balancing reports received for all grants to the Finance Department for balancing/reconciliation with the WCDA General Ledger.

View Audit 26961

Finding 36338 (2022-001)

Significant Deficiency 2022

Children's Theatre Company

MN

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303

Corrective Action Plan: The coronavirus pandemic and the Minnesota Governor?s resulting emergency closure of large, in person gatherings through May 28, 2021, impacted the theatre ability to produce live, in-person theatre events. The Theatre continued to operate but with minimum staffing levels to...

Corrective Action Plan: The coronavirus pandemic and the Minnesota Governor?s resulting emergency closure of large, in person gatherings through May 28, 2021, impacted the theatre ability to produce live, in-person theatre events. The Theatre continued to operate but with minimum staffing levels to decrease expenses. Due to the lower staffing levels, segregated duties were not always possible. Several of the items tested were from this decreased staffing timeframe. The Theatre will re-evaluate internal controls to mitigate the risk of non-compliance. To assist in this process, the theatre will add a Chief Operating Officer position. This position will assist in evaluating controls and procedures. They will also contribute an additional level of oversight on expense.

View Audit 25787

Finding 36337 (2022-001)

Significant Deficiency 2022

Commonwealth Cornerstone Group

PA

Subrecipient Monitoring Reporting Significant Deficiency

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered c...

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022 - 001: Coronavirus State and Local Fiscal Recovery Funds - Federal Assistance Listing Number 21.027 Condition: Semiannual Progress Report (for the period ended June 30, 2022) was not filed timely. Planned Corrective Action: To address the increase in the Organization's activities, the Director of CCG will send an email with the grant reporting file and keep the correspondence with Pennsylvania Housing Finance Agency. All subsequent reports have been filed timely by the Director of CCG. Explanation of disagreement with finding: There is no disagreement with the finding. Name(s) of the contract person(s) responsible for correction action: Wendy Gessner, Director, at (717)-780-1891

View Audit 26984

Finding 36279 (2022-003)

Significant Deficiency 2022

Erie Community Unit School District No. 1

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations repor...

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 38147

Finding 36244 (2022-003)

Significant Deficiency 2022

Hope Community Resources, Inc. & Affiliates

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be ...

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan The audit took longer than anticipated due to the source documentation required to validate prior audits since Hope switched from KPMG to BDO. Going forward, there should be a significant shortening of audit timelines, which will allow the single audit to be filed within the required parameters. Expected Completion Date 9/1/23

View Audit 36980

Finding 36239 (2022-001)

Significant Deficiency 2022

Buncombe County, Nc

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 thr...

Corrective Action Plan For the Fiscal Year Ended June 30, 2022 Buncombe County respectfully submits the following corrective action plan for the year ended June 30, 202?. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Programs Audit 2022-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) The auditors recommend that the County implement a process to formally document the suspension and debarment process for vendors. There is no disagreement with the audit finding. County staff has created a system for capturing and saving suspension and debarment verification. Person responsible for corrective action: Donald P. Warn, Finance Director Completion date: The County will implement this process immediately.

View Audit 35621

Finding 36194 (2022-008)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

Special Tests & Provisions Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management has arranged for transfers to be done on the 25th of every month manner and has put in place controls to ensure such transfers are done every month as required.

View Audit 34377

Finding 36193 (2022-007)

Significant Deficiency 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 34377

Corrective Action Plans

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