Corrective Action Plans

Finding 30140 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Livermore

CA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the manage...

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the management of the Authority that was accountable for this issue. Additionally, the Authority will add the SEMAP certification submission deadline to its calendar and properly monitor this and other future pertinent deadlines.

View Audit 35219

Finding 30134 (2022-001)

Significant Deficiency 2022

St. Andrew's at Francis Place

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are di...

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Organization design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference. The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. The amount in reference is less than 5% of total Provider Relief Funds reported. Action taken in response to finding: The Organization has already addressed this matter, through experience with the portal, continued education of HHS guidance, and will ensure that controls are put into place to present quarterly expenses in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Joseph Girardi, CFO. Planned completion date for corrective action plan: March 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Joseph Girardi at 314-802-1938.

View Audit 31620 Questioned Costs: $1

Finding 30119 (2022-001)

Significant Deficiency 2022

Downey Unified School District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewi...

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewing, updating, verifying and reporting student enrollment statuses, program information, and effective starting and ending dates that are required to appear on the Enrollment Reporting Roster file. The District has also partnered with the National Student Clearinghouse. The National Student Clearinghouse offers no cost services that help institutions meet compliancy, administrative, student access, and accountability needs. The automated reporting capabilities of this new system will prevent human errors and omissions from occurring when reporting NSLDS data. In addition, staff will be specifically trained on how to use the new system to process, review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

View Audit 36219

Finding 30113 (2022-005)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Reporting Significant Deficiency

Reference Number: 2021-005 ? FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-20-MW-06-0571, B-21-MC-06-0571 Award Years: 2020-2021 Name of Contact Pe...

Reference Number: 2021-005 ? FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-20-MW-06-0571, B-21-MC-06-0571 Award Years: 2020-2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City will include the review of the FFATA reports in their preparation of the CDBG reports and ensure that the FAATA reports are prepared and submitted in a timely manner when subcontracts exceed the $30,000 threshold. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30112 (2022-003)

Significant Deficiency 2022

City of Rialto

CA

HUD Housing Programs Reporting Significant Deficiency

Reference Number: 2021-003 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-20-MW-06-0571, B-21-MC-06-0571 Award Years: 2020-2021 Name...

Reference Number: 2021-003 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-20-MW-06-0571, B-21-MC-06-0571 Award Years: 2020-2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City will designate internal staff which will be responsible for preparing the reports. Also, the City will request an extension in the case of potential delays of obtaining information from the City?s consultant. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30111 (2022-004)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The...

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City is aware of the filing deadlines for the Project and Expenditure reports. The City will submit zero request reports for the quarters proceeding the reporting period ending June 30, 2022. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30108 (2022-001)

Significant Deficiency 2022

Gallaudet University

DC

Reporting Significant Deficiency

Finding Reference: 2022-001 U.S. Department of Education Federal Appropriations (84.910A) Reporting (Significant Deficiency) Views of Responsible Official ? Tracy Berman-Kagan, Controller (Tracy.berman-kagan@gallaudet.edu and 202-651-5294) and Planned Corrective Action: The University agrees that...

Finding Reference: 2022-001 U.S. Department of Education Federal Appropriations (84.910A) Reporting (Significant Deficiency) Views of Responsible Official ? Tracy Berman-Kagan, Controller (Tracy.berman-kagan@gallaudet.edu and 202-651-5294) and Planned Corrective Action: The University agrees that there were two sets of clerical errors related to the Clerc Center data reported in the Annual Report of Achievement (the ?Report?). Starting with the Report created in December 2022, for the Fiscal Year 2023 audit, the University implemented an extra step and review in the process of reviewing the tables in the Report again right before printing to ensure that errors are more likely to be found. For the Report that was audited, a final review before printing was not included as part of the process, and it is likely that the clerical errors occurred between the draft tables and the final creation of the Report.

View Audit 25114

Finding 30021 (2022-002)

Significant Deficiency 2022

Los Angeles County Metropolitan Transportation Authority

CA

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Management?s Response and Corrective Action Finding 2022-001 ? Internal Controls over Procurements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation to adhere to the Acquisition and Record Management ...

Management?s Response and Corrective Action Finding 2022-001 ? Internal Controls over Procurements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation to adhere to the Acquisition and Record Management policies and we have already taken step to address this moving forward. We concur with the recommendation to clarify the check request policy regarding the unacceptable uses of check requests (section 1.2 of the policy) and the requirements for any exceptions. The revisions to the policy will be completed by March 31, 2023. We concur with OIG?s recommendation and have already accepted and implemented the recommendation as of December 14, 2022. Finding 2022-002 ? Monitoring Controls Related to Compliance with Wage Rate Requirements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation and add that the Labor Wage & Retention Programs (LWRP) currently has the required controls to ensure that the certified payrolls are reviewed in a timely manner and reviews are formally documented and evidence of the reviews are retained in accordance with LACMTA?s retention policy. The staff turnover issue that LWRP experienced has been addressed. Contact Information of Responsible Officials: Jesse Soto Senior Executive Officer/Controller One Gateway Plaza, Los Angeles, CA 90012 213-922-6861 Debra Avila Deputy Chief, Vendor/Contract Management Officer One Gateway Plaza, Los Angeles, CA 90012 213-418-3051

View Audit 37845

Finding 30012 (2022-004)

Significant Deficiency 2022

School District of Auburndale

WI

Subrecipient Monitoring Cash Management Reporting

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior t...

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Starting with the 2022-23 fiscal year, in September 2022, breakfast and lunch purchases are scanned into the software systems from which the claims are submitted rather than the hand tallies used in prior year. The Food Service Director will continue to submit the breakfast and lunch claims. Each Wednesday, the Finance Director will review an audit check printout of the breakfast and lunch counts to make sure that they are being correctly entered in the system. Name(s) of the contact person(s) responsible for corrective action: Charles Payant, Finance Director Planned completion date for corrective action plan: Winter 2022.

View Audit 33750

Finding 29999 (2022-002)

Significant Deficiency 2022

Gay Men's Health Crisis, Inc. and Affiliates

NY

Significant Deficiency

Gay Men?s Health Crisis, Inc. and Affiliates respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Citrin Cooperman & Company LLP 30 Braintree Hill Office Park, Suite 300 Braintree MA, 02184 Audit pe...

Gay Men?s Health Crisis, Inc. and Affiliates respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Citrin Cooperman & Company LLP 30 Braintree Hill Office Park, Suite 300 Braintree MA, 02184 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 Schedule Of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 Financial Statements: Ineffective internal control and supervision over the Organization's financial reporting processes (Material Weakness) Person Responsible for Corrective Action: Michael Hester, Chief Financial Officer Views of Management: Management agrees with the finding. Planned Corrective Action: The Organization will review its grants and contributions with donor restrictions to determine if the grant or contribution includes a right of return and a barrier to use. Management also plans to enhance its review process for recording of multi-year contributions receivable to ensure proper recording. Anticipated Completion Date: April 2023 Finding: 2022-002 Reporting: The Organization did not file its Data Collection Form on time with the Federal Audit Clearinghouse for the year ended December 31, 2021. Person Responsible for Corrective Action: Michael Hester, Chief Financial Officer Views of Management: Management agrees with the finding. Planned Corrective Action: The Organization plans to have its audit for the year ended December 31, 2022 completed by September 30, 2023 and will implement new processes and controls to ensure the Data Collection Form is filed timely. Anticipated Completion Date: September 2023

View Audit 30800

Finding 29928 (2022-009)

Significant Deficiency 2022

Saint Paul Public Schools

MN

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

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, be incorporated into the official records of the entity, and reasonable reflect the total activity for which the employee is compensated. Condition: During our testing of a sample of payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursement charged to the grant we noted one disbursement for which an employee was overpaid by $125.76. This amount was not charged to the grant. Questioned Costs: None. Cause: The District?s controls did not catch the fact that the employee`s sick time was paid out at a fulltime rate of 8 hours rather than 7.2 as the employee was a 0.9 FTE. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and time and effort documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure employees are paid their approved wages. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034

Finding 29829 (2022-001)

Significant Deficiency 2022

Holbrook Unified School District No. 3

AZ

Cash Management Eligibility School Nutrition Programs

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number Program Title Federal Agency 10.555, 10.559 Child Nutrition Cluster U.S. Department of Agriculture Condition The District did not properly review child nutrition claim forms prior to submission to the Arizona Department of Education resulting in net over claimed amount of $7,732. Corrective Action Plan The District has implemented a review of child nutrition claims to source reports prior to submission to the Arizona Department of Education. District Contact Erin Pugh, Business Manager Completion Date January 27, 2023

View Audit 30670

Finding 29812 (2022-004)

Significant Deficiency 2022

Institute for Population Health, INC

MI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Auditors Findings:- During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. ...

2022-004 Auditors Findings:- During our audit, we noted that the quarterly H8F progress report for the quarter ended June 30, 2022, was submitted late. Corrective Action: 2022-004 The initial report was submitted timely yet returned by HRSA for corrections. Thus, documentation during the audit showed that the report was submitted after the due date.

View Audit 30702

Finding 29811 (2022-003)

Significant Deficiency 2022

Institute for Population Health, INC

MI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-003 Auditors Findings:- During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. ...

2022-003 Auditors Findings:- During our testing for ?Performance Measure Report?, submitted, we noted that out of 10 objectives selected, 2 objectives were not achieved. Corrective Action:- 2022-003 During the Budget Period April 1, 2021, to March 31, 2022, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 72.3%. Not achieved. Community Action Network (CAN) Collective Impact Measures to 90%. Program Performance was 80%. Not achieved. The Common Agenda did not have measurable outcomes.

View Audit 30702

Finding 29497 (2022-001)

Significant Deficiency 2022

Cdc Small Business Finance

CA

Allowable Costs / Cost Principles Cash Management Reporting § 200.430

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SB...

Audit Finding Reference: 2022-001 Planned Corrective Action: CDC's management performed a review of timekeeping and reimbursement practices in relation to reimbursements submitted to the U.S. Small Business Administration ("SBA") regarding the Microloan Technical Assistance Program and noted that SBA had likely overpaid CDC for multiple years for expenses related to personnel hours spent. After review, all relevant personnel were advised and instructed to comply with revised timekeeping practices to address the issue going forward. Additional processes/controls were also established to mitigate future occurrences. CDC's management notified the SBA of the matter and repaid the estimated amount of overpayment on April 17, 2023. Name of Contact Person: Natalie Gunn, Chief Financial Officer Phone: 703-647-2360 Email: ngunn@capitalimpact.org

View Audit 25407

Finding 29496 (2022-001)

Significant Deficiency 2022

MacOn County Samaritan Memorial Hospital

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has report...

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completed in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has reported Covid-19 expenses to cover the Period 4 funding received. Management has additionally identified additional Covid-19 expenses that were not included with the Period 4 submission that they believe would offset the issue identified above. Action taken in response to finding: The Hospital will ensure that controls are put into place to ensure lost revenue reporting is completed in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Carli Taylor, CFO. Planned completion date for corrective action plan: October 1, 2023.

View Audit 24427

Finding 29470 (2022-001)

Significant Deficiency 2022

603 Legal Aid

NH

Significant Deficiency

2022-001 Planned Corrective Action: We agree with the need for a management confirmation that the final payroll report reconciles to what was approved during the initial payroll process when hours are submitted to Checkmate and a preliminary payroll 'prep' register is generated. We have added this s...

2022-001 Planned Corrective Action: We agree with the need for a management confirmation that the final payroll report reconciles to what was approved during the initial payroll process when hours are submitted to Checkmate and a preliminary payroll 'prep' register is generated. We have added this step into our Payroll Procedures Checklist. The Executive or Deputy Director will access and review the final Checkmate register once notification is received that the payroll is finalized . The notification of review by management will be sent to accounting who will maintain in the relevant pay period folder. Responsible Person: Donna Dudley Date of Completion: Implemented in August, 2023

View Audit 24426

Finding 29466 (2022-001)

Significant Deficiency 2022

Kuspuk School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants....

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Dr. Madeline Aguillard, Superintendent maguillard@kuspuk.org 907-675-4250 Corrective Action Plan: Occasionally, circumstances won?t allow us to complete timely submission of financial reports for our grants. This was one of those circumstances. However, we will work to cross-train our staff to ensure that reports will be filed timely in the event that our primary grant managers are unavailable at the different school sites. We understand the need for a back-up plan when these situations arise. Proposed Completion Date: January 31, 2023

View Audit 24132

Finding 29375 (2022-004)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.405

Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the en...

Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the entire Corporation, it should have been proportionately allocated to all programs. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of costs charged to their grants within their portfolios. DESC will be implementing purchase orders prior to the end of FY2022/2023 which will include Financial Analysts providing cost allocations coding in advance of receiving the invoice. Additionally, training has been provided to fiscal staff on cost allocation requirements.Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29366 (2022-005)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29365 (2022-002)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.508

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Man...

Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of the grants in their portfolio, which is the basis for the creation of the SEFA. Additionally, audit procedures are being put in place to ensure that the SEFA is created and reviewed, at minimum, on a semi-annual basis. Contact person responsible for corrective action: Angela Smith, Accounting Manager Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29349 (2022-001)

Significant Deficiency 2022

Oasis Center, Inc.

TN

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with ...

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with the recommendation and will establish procedures to ensure controls are in place for determining eligibility requirement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Kim Reese, Chief Financial Officer, at 615-983-6857.

View Audit 29153

Finding 29275 (2022-003)

Significant Deficiency 2022

San Diego Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last ...

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last date of attendance is currently 7 days or more old. This will serve as a warning that students are nearing the 14-day threshold for attendance and alert the registrar ahead of time regarding student who may need to be dropped in the near future. 2. A ?to-do? will be set up in the EMS (Populi) for the Registrar for any student who reaches 14 days of non-attendance in any course by the Financial Services team. A follow up will be requested regarding the status of each student so that R2T4 can begin as quickly as possible. 3. E-mails detailing refunds due, due to student drops or withdraws will be submitted to both accounting and also the CFO and VP of Enrollment Management in addition to Accounting who has previously received these request. Person Responsible for Corrective Action Plan: James McHugh Anticipated Date of Completion: 08/28/2023 (All Steps to Begin with start of Fall 2023 semester with the exception of refund notices which will begin earlier if disbursements begin earlier than that date, resulting in refunds needed

View Audit 29483 Questioned Costs: $1

Finding 29209 (2022-001)

Significant Deficiency 2022

Village of Cimarron

NM

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Vi...

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Village will be making quarterly deposits to the USDA account to ensure all requirements are met for this program. Estimated Completion Date: June 30, 2023. Responsible Parties: Clerk Administrator and Finance Clerk.

View Audit 30069 Questioned Costs: $1

Finding 29191 (2022-001)

Significant Deficiency 2022

Independence Now, INC

MD

Eligibility Significant Deficiency

All staff will be retrained in February 2023 on Consumer Information Records and the required documents and signatures, including the eligibility requirement. Staff are taking a pause from opening new cases for the month of February 2023 and confirming all documentation of current consumers is up to...

All staff will be retrained in February 2023 on Consumer Information Records and the required documents and signatures, including the eligibility requirement. Staff are taking a pause from opening new cases for the month of February 2023 and confirming all documentation of current consumers is up to date and in the electronic file on CIL Suites. During this time staff will also close inactive cases. Going forward all electronic files will be reviewed by the Deputy Director before services can begin. This will allow the Deputy Director to verify all required documentation is in place before services begin. The Independent Living Staff also all agreed that our intake sessions for new consumers will occur in person only unless there are very extenuating circumstances. An in-person intake will ensure all documents are copied and signed by the consumer for uploading to the electronic files.

View Audit 25575

Corrective Action Plans

Filters