Corrective Action Plans

Finding 33703 (2022-002)

Significant Deficiency 2022

CA

Reporting Significant Deficiency § 200.502

Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditur...

Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins. Management Response and Corrective Action Plan: The Finance division will work with other departments to ensure that data provided in the SEFA are complete and accounted for on an accrual basis. We will also implement efficiencies in our accounting systems to ensure expenditures are captured correctly to prevent errors and omissions. Additional review will be completed by the Finance Director for completeness.

View Audit 35580

Finding 33695 (2022-001)

Significant Deficiency 2022

City of Rancho Palos Verdes

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

CORRECTIVE ACTION PLAN City of Rancho Palos Verdes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...

CORRECTIVE ACTION PLAN City of Rancho Palos Verdes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There are no financial statement findings. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Labor 2022-001 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is already reviewing this matter and will expedite the appropriate updates to the City's procedures by ensuring that the specific documentation of the verification process for suspension and debarment is maintaned. Name(s) of the contact person(s) responsible for corrective action: Vina Ramos, Deputy Director of Finance Planned completion date for corrective action plan: June 30, 2023

View Audit 32979

Finding 33633 (2022-001)

Significant Deficiency 2022

Unity Limited Partnership

WI

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

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after co...

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted in the finding. Responsible Party Jessica Grimm Estimated Completion 12/31/2023

View Audit 37500

Finding 33625 (2022-001)

Significant Deficiency 2022

Alexandria Borough Water Authority

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the ...

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the design of a good system of internal controls relies at least in part on a system of checks and balances accomplished by having different employees performing various functions within the accounting cycle. These checks and balances are not possible when the same person performs all of an interrelated series of tasks. Although the Authority does have some compensating controls in place, there are still a number of situations where one person is responsible for all aspects of a transaction. Planned Action: The Authority acknowledges the potential effects of this condition. However, for such a small organization as we are, the Authority believes that it would not be cost beneficial to hire additional personnel in order to provide for adequate segregation of duties. As a compensating control, the Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 34391

Finding 33601 (2022-009)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-009 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-009 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: During the federal audit period in question, BAM audits increased due to Covid special provisions, fraudulent claims, and Identity Theft. We have hired two additional investigators to work in the BAM unit, which will allow additional work time for individual audits. Submission of BAM audit data has been delayed at times due to SUN system failures and defects. BAM continues to work the ETA National Office Hotline to report and assist in remediation of SUN server defects that have been persistent since the spring of 2022. BAM continues to develop workarounds for to ensure timely audit data submission in the SUN system. Name of the contact person responsible for corrective action: Susan Saulnier, Director of UI Performs, DUA Planned completion date for corrective action plan: The expected completion date for correction is March 31, 2024. This will allow time for training of additional staff to become fully operational within the unit, therefore reducing caseload per investigator. BAM will continue to work with ETA Hotline to ensure identification and fixes of defects to allow timely entry of investigation data.

View Audit 31118

Finding 33600 (2022-008)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Special Tests & Provisions Reporting Significant Deficiency § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: The IRS FUTA file was completed and sent to the IRS on 10/27/2022 and we received confirmation emails for the files from IRS on 10/27/2022. However, DUA e did not receive information as to whether the file passed the validity test at that time. If DUA had received information regarding the validity test when the Department sent the original transmission in October 2022, DUA would have had enough time to correct prior to IRS Deadline. We have updated our FUTA Certification Process accordingly. Name of the contact person responsible for corrective action: Basir Khalifa, Revenue Manager ? Employer liability and reports, DUA Planned completion date for corrective action plan: In effect now.

View Audit 31118

Finding 33599 (2022-007)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

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

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? As...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: Staffing: Two new Budget Analysts will begin working for EOLWD at the end of June in 2023. These analysts will provide additional capacity for filing 9130s for WIOA. EOLWD has also proposed funding in the FY 2024 budget to add two additional staff within DUA, ensuring finance expertise within the department and adding even further capacity moving forward. Training: In March and April 2023, EOLWD provided training to new staff on the preparation, certification, and submission of 9130 reports. Staff beginning in June 2023 will be trained during the next 9130 reporting period. Automating Business Practices: EOLWD refined its automated 9130 reporting for the March 31, 2023, reporting period and is finalizing further refinements that will be implemented prior to the next quarterly reporting period. Standard Operating Procedures: EOLWD developed job aides for the preparation of 9130 reports with its new automated processes and is in the process of drafting new Standard Operating Procedures (SOPs). These SOPs will be finalized and submitted to DOL by October 1, 2023, as outlined in the corrective action plan schedule provided to DOL. An updated version of this schedule is provided below. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: October 1, 2023

View Audit 31118

Finding 33598 (2022-006)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

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

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-006 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-006 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: The Department of Unemployment Assistance (DUA) will review and enhance procedures and controls to ensure that it sends a monetary determination letter to all claimants upon completion of eligibility determination. DUA is in the process of replacing the unemployment insurance application with a new system, which will strengthen procedures and controls and not lead to these types of issues. The current UI system does not save all monetary determination letters for all claimant and is unable to regenerate a letter that may not be saved in the existing system. The DUA modernization project will eliminate this current flaw in the system. Name of the contact person responsible for corrective action: John Saulnier, Director of Benefits Performance, DUA Planned completion date for corrective action plan: February 2025 is the implementation date of the new system.

View Audit 31118

Finding 33586 (2022-003)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-003 Child Nutrition Cluster ? Assistance Listing No. 10...

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.555, 10.559, 10.582 Action taken in response to the finding: The timeliness of reporting was affected by FSRS rejecting original report submittals and correcting the errors timely. To address this issue, DESE will review, and enhance procedures and internal controls to ensure that all required subawards are reported timely to FSRS no later than the end of the month following the month of issuance. Specifically; (1) update procedures to ensure that DESE maintains all supporting documentation for report delays due to FSRS rejections and issues that arise during the reporting process that may cause delays in timely reporting; and (2) Incorporating other DESE units and staff in resolving reporting issues to avoid reporting delays. Name of the contact person responsible for corrective action: Robert Curtin, Associate Commissioner of DATA, Robert Leshin, Director of Nutrition, Robert McDonald, Federal Grants Manager, Jeffrey Benbenek, Director of Audit & Compliance Planned completion date for corrective action plan: July 1, 2023

View Audit 31118

Finding 33585 (2022-002)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

School Nutrition Programs Subrecipient Monitoring Eligibility § 200.303

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.555, 10.559, 10.582 ...

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.555, 10.559, 10.582 Action taken in response to the finding: The Office for Food and Nutrition Programs (FNP) has moved from a paper based permanent agreement to a web form that exists on the DESE Security Portal. All existing and new Child Nutrition Sponsors will continue to sign off on the document via the web-based portal allowing for a more efficient collection and document retention process. The identified sponsors with missing permanent agreements for the time period selected now have signed permanent agreements via the web-based form. Name of the contact person responsible for corrective action: Robert Leshin, Director of Nutrition Planned completion date for corrective action plan: Action Completed

View Audit 31118

Finding 33580 (2022-003)

Significant Deficiency 2022

Metropolitan School District of New Durham

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER and GEER Grant Aw...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER and GEER Grant Awards Annual Report was correctly completed, but did not have a verified review. Moving forward the review will be conducted by forwarding the completed to another member of the corporation team and a response email be sent back, only after the Annual Report has been understood and independently reviewed. Anticipated Completion Date: The next ESSER and GEER Grant Awards Annual Report

View Audit 37322

Finding 33579 (2022-002)

Significant Deficiency 2022

Metropolitan School District of New Durham

IN

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

Finding 2022-002 ? Education Stabilization Fund - Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Th...

Finding 2022-002 ? Education Stabilization Fund - Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There was a single instance of physical document mismanagement, which is speculated to have occurred during the mandated work from home period. This resulted in a signed voucher being missing and only an unsigned voucher was able to be produced. By following our existing controls process, this will not happen, again. Anticipated Completion Date: Now

View Audit 37322

Finding 33567 (2022-002)

Significant Deficiency 2022

University of San Diego

CA

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section ...

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section 685.300(b)(5): On a monthly basis, the University of San Diego must reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Condition/Context - The University of San Diego operates a law school and an undergraduate and graduate school. A sample of 6 direct loan reconciliations were selected from the population of all reconciliations performed by the University, under both schools during the year ended June 30, 2022. We obtained the supporting schedules used to reconcile the disbursed direct loan funds to the federal government?s records. The University did not complete reconciliations of its direct loan program disbursements for the undergraduate and graduate school. Effect - There is a chance that the University of San Diego?s records may not match the federal government?s records of direct loan disbursement. Cause - The process for reconciling this data was revised during the year ended June 30, 2022, and the change was not reflected in the University of San Diego?s policies and procedures. There was turnover in the position responsible for reconciling this data, and the responsibility did not transfer to another individual, and as a result, the reconciliations were not completed. Repeat finding - This is not a repeat finding. Recommendation - The auditors recommend the University of San Diego revise the existing policies and procedures to accommodate the change. Corrective action plan - Management concurs with this finding. This exception was due to a change in the undergraduate and graduate school monthly reconciliation process that was not subsequently communicated during employee turnover in the Controller?s Office. Management updated the direct lending servicing system reconciliation procedures to accommodate the change in process. Management believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on September 19, 2022 Persons responsible: Kellie Nehring, Director of Financial Aid Services and Maria G. Sanchez, Controller

View Audit 33924

Finding 33561 (2022-001)

Significant Deficiency 2022

University of San Diego

CA

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

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(...

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(b)(2)(i): An institution is required to notify the Department of Education within 30 to 60 days (depending on the method of communication) if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of a student who enrolled at that school but has ceased to be enrolled on at least a half-time basis. Condition/Context ? A sample of 34 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per the University?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. An exception was noted whereby the permanent physical address change for 1 student was not reported within the required timeframe to the NSLDS. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Cause ? The University of San Diego contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University of San Diego is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third party. For the exceptions noted above, the student status change was not reported within the required time frame or not correctly reported due to the University of San Diego not having effective internal controls established to prevent or detect and correct the non-compliance in a timely manner. Repeat finding ? This is a repeat finding. See 2021-001 Recommendation ? The auditors recommend the University of San Diego revise its policies to establish a requirement that the list of graduates submitted to NSLDS be reviewed prior to and after being submitted to the NSLDS. We also recommend the University of San Diego establish an internal control to identify and report status changes prior to the established deadline. Corrective action plan - Management concurs with this finding. This student had a permanent physical address change before we implemented the change in the process described in finding 2021-001. During the 2021 audit, we identified that the exception to the timeframe for reporting a permanent physical address update was due to an incorrect parameter in the report used to provide the data as a result of employee turnover in the Registrar?s Office. Management amended the report parameters to correctly report students who make permanent physical address changes and believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on October 15, 2021 Persons responsible: Elizabeth Silva, University Registrar

View Audit 33924

Finding 33552 (2022-005)

Significant Deficiency 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possib...

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 31061

Finding 33550 (2022-004)

Significant Deficiency 2022

Metropolitan Economic Development Association

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented r...

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented review process. Responsible Individuals: Nelly Chick-Controller, Kevin Grafstrom-Accountant. Corrective Action Plan: The Organization is currently assessing its finance / accounting administration personnel positions and departmental structure for current and future operations and control function needs ? including the enhancement of segregation of duties. It is anticipated that the assessment and resulting implementation will be completed by December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 36672

Finding 33542 (2022-001)

Significant Deficiency 2022

The Healing Lodge of the Seven Nations

WA

Internal Control / Segregation of Duties Material Weakness Reporting

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included...

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included in employee file or provided by client: Checklist for Employee File form for 5 out of 12 samples. Personnel Action Notices for 3 out of 12 samples. Drug Screenings for 2 out of 12 samples. Background checks for 4 out of 12 samples. Corrective Action: The Healing Lodge has experienced turnover throughout its organization including the Human Resources Department. During 2022 the Healing Lodge had problems with keeping the Human Resources department properly staffed, and such, the various filing requirements had not been met. The Healing Lodge is currently staffed with two Human Resources Professionals who are both well qualified. The Healing Lodge Compliance Officer did an internal audit of the files prior to the financial audit during a transition of one HR manager to another HR Director. It has taken time with the turnover to follow up on the findings of the internal audit and they are currently working on the corrections. In addition, to remain in compliance, the Healing Lodge?s Compliance Team will be doing quarterly Human Resources File Compliance testing to ensure that the files are kept in compliance at all times. Anticipated date of completion: September 18, 2023

View Audit 33843

Finding 33525 (2022-003)

Significant Deficiency 2022

Simpson University

CO

Reporting Significant Deficiency § 200.329

Education Stabilization Fund Reporting Planned Corrective Action: We are in process of updating the website. Person Responsible for Corrective Action Plan: Tim Dietz, CFO Anticipated Date of Completion: 4/30/2023

View Audit 35847

Finding 33520 (2022-002)

Significant Deficiency 2022

Simpson University

CO

Significant Deficiency

Gramm-Leach-Bliley Act Compliance Planned Corrective Action: The Director of Information Technology is in the process of creating the necessary security policies to further Simpson University?s compliance of the consumer financial information rule of the Gramm-Leach-Bliley Act. Completion of this p...

Gramm-Leach-Bliley Act Compliance Planned Corrective Action: The Director of Information Technology is in the process of creating the necessary security policies to further Simpson University?s compliance of the consumer financial information rule of the Gramm-Leach-Bliley Act. Completion of this project has a planned finalization date of 6/1/2023. The following security measures have been implemented since the audit findings of 2021. -Established a Zero Trust access control strategy -Created an Incident Response Policy and Cyber Security Plan -IT and HR departments have developed training materials and schedules for all employees pertaining to cyber security policies -Deployed encryption at-rest and immutable backups -Enforced Multi-factor authentication -Installed next-generation endpoint protection software: Crowdstrike Falcon Complete -Drafted a Written Information Security Program (WISP) Person Responsible for Corrective Action Plan: Ryan Opfer, IT Director Anticipated Date of Completion: 4/30/2024

View Audit 35847

Finding 33500 (2022-002)

Significant Deficiency 2022

City of Calexico

CA

Subrecipient Monitoring Reporting Cash Management

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? P...

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? Post-Award Requirements: 18.41 Financial Report (a) General (4), Due date. When reports are required on a quarterly or semiannual basis, they will be due 30 days after the reporting period. When required on an annual basis, they will be due 90 days after the grant year. Final reports will be due 90 days after the expiration or termination of grant support. 18.58 (a) General. The Federal agency will close out the award when it determines that all applicable administrative actions and all required work of the grant has been completed. 18.50 (b) Reports. Within 90 days after the expiration or termination of the grant, the grantee must submit all financial, performance, and other reports required as a condition of the grant. Upon request by the grantee, Federal agencies may extend this time frame. These may include but are not limited to: (1) Final performance or progress report, (2) Financial Status Report (SF 269) or Outlay Report and Request for Reimbursement for Construction Programs (SF-271) (as applicable), (3) Final request for payment (SF-270) (if applicable), and (4) Invention disclosure (if applicable). U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133?AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS (OMB Circular A-133), Subpart C? Auditees, Section .300?Auditee Responsibilities (b) Maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition: For the Airport Improvement Program (AIP), the City did not submit the reports within the required deadline: Report Type Award Number Period Date Due Date Submitted SF-425 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-425 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted Four (4) financial reports were tested and all reports were not submitted by the required deadline. City?s Corrective Action Plan: Finding Auditor Recommendation Action Plan Finding 2022-002: Internal Control and Compliance over Reporting (Grant Reports) ? We recommend that the City strengthen their report submission process and procedures to ensure all required (Grant) reports are properly review and approved and submitted timely. By August 1, 2023 ? The Finance Director will prepare an annual calendar with assembly and submission dates for each required monthly, quarterly, and annual grantee reports ? Staff members in both Program and Finance Departments will be assigned to prepare and cross-check required grant reports Contact person responsible for corrective action: Sandra Fonseca, Interim Finance Director Anticipated completion date: August 1, 2023

View Audit 31709

Finding 33470 (2022-001)

Significant Deficiency 2022

Child & Adolescent Behavioral Health

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The f...

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: Child and Adolescent Behavioral Health management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that Child and Adolescent Behavioral Health management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Pam Lung, CFO Planned completion date for corrective action plan: December 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Pam Lung at 330-454-7917 ext. 163.

View Audit 32851

Finding 33426 (2022-001)

Significant Deficiency 2022

First Baptist Head Start

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to rene...

View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to renew the contract with the County of Contra Costa for the 2022/23 fiscal year.

View Audit 28502 Questioned Costs: $1

Finding 33423 (2022-001)

Significant Deficiency 2022

Mid-State Child Care and Nutrition

AZ

Cash Management Significant Deficiency

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: July 1, 2023 Planned Corrective Action: We concur with the condition. Mid-State Child Care will cond...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: July 1, 2023 Planned Corrective Action: We concur with the condition. Mid-State Child Care will conduct technical assistance with staff on reviewing the menus/meal counts for accuracy, dates received, and children in attendance, ratios, creditable meal components and eligibility regarding certification prior to the preparation of the reimbursement claim. The menu reader/co-director will initially review provider menus for mathematical accuracy prior to submitted to the Program Director to double check the total calculated by menu reader/co-director. The Program Director is responsible for final review and approval prior to preparation of the reimbursement claim. The initial and final reviews of the menus will be completed and documented monthly to ensure that all program requirements are complied with. The provider menu review documentation will be kept on file in the file cabinet of the menu reader/co-director office. When preparing revised monthly claims, a copy of the original admin claim will be attached to insure the monthly administrative labor costs are reported correctly. Mid-State Child Care & Nutrition has implemented this corrective action effective fiscal year 2023.

View Audit 28950

Finding 33378 (2022-002)

Significant Deficiency 2022

Health Partners Initiative

NE

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FS...

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33377 (2022-001)

Significant Deficiency 2022

Health Partners Initiative

NE

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

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timin...

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timing of the last audit being completed in the second quarter of the Organization?s fiscal year, it was found the first quarter of the fiscal year did not reflect the updated procedures. In response to the audit recommendation to increase in the frequency and formality of the time study evaluation and audit trail documentation, the Organization has adopted a more frequent schedule to consistently evaluate staff time through formally documented time study evaluations and will regularly adjust charged salary allocations to ensure a clear connection between time study results and allocation of costs within the Organization?s accounting system. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Corrective Action Plans

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