Corrective Action Plans

Finding 527980 (2024-004)

None 2024

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.324

The University acknowledges the audit finding and is committed to ensuring compliance with the procurement requirements outlined in 2 CFR 200.324(a), which mandates that recipients perform a cost or price analysis for every procurement transaction exceeding the simplified acquisition threshold. Duri...

The University acknowledges the audit finding and is committed to ensuring compliance with the procurement requirements outlined in 2 CFR 200.324(a), which mandates that recipients perform a cost or price analysis for every procurement transaction exceeding the simplified acquisition threshold. During the audit period, it was identified that 10 out of 25 sampled transactions exceeding the University’s simplified acquisition threshold of $50,000 lacked documented evidence of an independent cost or price analysis. This was due to the University’s existing policy not requiring such documentation for transactions meeting the simplified acquisition threshold. To address this finding and strengthen compliance, the University has initiated the following corrective actions. First, the University is working with leadership to update its procurement policy to increase the simplified acquisition threshold to $250,000, aligning with federal guidelines. This change will ensure that the University’s procurement processes are more consistent with federal standards. Second, a new requirement will be implemented, mandating that a cost or price analysis form be completed and retained for each procurement transaction exceeding the simplified acquisition threshold. This form will document the University’s independent cost or price analysis. Third, the University will provide targeted training to procurement staff and relevant stakeholders to ensure understanding and adherence to the updated policy and the new cost or price analysis requirement. This training will emphasize the importance of maintaining contemporaneous documentation in procurement files. Finally, the University will implement enhanced internal controls to ensure that all procurement transactions exceeding the simplified acquisition threshold are reviewed and approved by designated leadership, with documented evidence of cost or price analysis retained in the procurement files. The University anticipates having documentation and protocols finalized and implemented by April 2025. Once in place, all FY25 to date will be reviewed to ensure compliance with the updated policy. These corrective actions underscore the University’s commitment to maintaining the accuracy, integrity, and compliance of its procurement processes. While no questioned costs were identified, the steps outlined above will help ensure ongoing compliance with federal procurement requirements. Primary responsibility for implementing and monitoring this corrective action plan rests with Ashley Frantz, Chief Procurement Officer, 216-368-2595.

View Audit 346174

Finding 527047 (2024-003)

Material Weakness 2024

Shawano Housing Authority

WI

Subrecipient Monitoring Cash Management § 200.305

The Authority will disburse all of their funds in a timely manner.

View Audit 346137

Finding 527046 (2024-002)

Significant Deficiency 2024

Shawano Housing Authority

WI

Subrecipient Monitoring Cash Management § 200.305

The Authority will pay back the excess interest and monitor the interest earned in the following years and payback any excess amounts.

View Audit 346137

Finding 526988 (2024-001)

Significant Deficiency 2024

Purdue University

IN

Subrecipient Monitoring § 200.305

Corrective Action Plan FY2024 2024-001 Assistance Listing Number, Federal Agency, and Program Name • 10.500 – U. S. Department of Agriculture - Cooperative Extension Services • Research and Development Cluster o 12.000, U.S. Department of Defense, U.S. Department of Defense o 12.431, U.S. Department...

Corrective Action Plan FY2024 2024-001 Assistance Listing Number, Federal Agency, and Program Name • 10.500 – U. S. Department of Agriculture - Cooperative Extension Services • Research and Development Cluster o 12.000, U.S. Department of Defense, U.S. Department of Defense o 12.431, U.S. Department of Defense, Basic Scientific Research o 47.041, National Science Foundation, Engineering Grants o 47.070, National Science Foundation, Computer and Information Science o and Engineering o 81.049, U.S. Department of Energy, Office of Science Financial Assistance o Program o 93.855, U.S. Department of Health & Human Services, Allergy, Immunology o and Transplantation Research o 93.859, U.S. Department of Health & Human Services, Biomedical o Research and Research Training o 98.001, Agency for International Development, USAID Foreign Assistance o for Programs Overseas Federal Award Identification Number and Year • 10.500 - 2021-48762-35660, 2022-48703-38592, 2021-41590-34813 • 12.000 - 2021-21090200002 • 12.431 - W52P1J-22-9-3009, W52P1J-20-9-3009-10 • 47.041 - 2129782-CMMI, 1647722-EEC, 2132142-EFMA • 47.070 - 2333009-CCF • 81.049 - DE-SC0019215 • 93.855 - 5R01AI146160-05 • 93.859 - 5R01GM143370-02 • 98.001 - AID-7200AA18CA00009 Finding Type - Significant deficiency Repeat Finding – Yes 2023-001 Criteria - As outlined in 2 CFR 200.305(b)(3), when the reimbursement method is used for payment, organizations must make a payment within 30 calendar days after receipt of the billing unless the federal awarding agency or pass-through entity reasonably believes the request to be improper. Condition - The University did not have adequate controls in place to ensure invoices to subrecipients were paid timely within the 30-calendar-day requirement. Questioned Costs - There were no questioned costs identified. Context - Out of 60 payments to subrecipients that were tested related to the major programs tested, 21 were made after the 30-calendar-day requirement. In all samples tested, payment was made to the subrecipient; however, the delayed payments ranged from 31-119 days between the invoice being received by the University and payment being made to the subrecipient. The University did implement new preventative controls in place effective December 31, 2023 in response to prior year finding (2023- 001). Of the 21 payments made after the 30-calendar-day requirement, 14 occurred prior to December 31, 2023, and the remaining 7 occurred after. Cause and Effect - While the University had effective controls that were successful in achieving the 30-calendar-day requirement for 39 samples, the University failed to provide supplemental support and preventive controls during a period when it was addressing an issue that prevented timely payment for certain subrecipients. Recommendation - The University should ensure appropriate training of employees is taking place and a preventive control is implemented to ensure that payments are made within the required timeline. Views of Responsible Officials and Corrective Action Plan Purdue University will address the recommendations and implement the following preventative controls to ensure that payments are made within the required timeline. 1) The Office of Research will increase the priority around the 30-day processing deadline mandated by the Uniform Guidance 2 CFR 200.305 (b)(3). This will be accomplished through communications, training and expectation setting with the following audiences: a) Principal Investigators of active grants with sub-awards i) Blanket communication ii) Add the expected turnaround time on each sub-recipient communication when seeking principal investigator review and approval iii) Modify the workflow email to heighten the awareness and timeliness expectations of processing b) Sub-award Team in Sponsored Program Services i) Blanket communications to SPS, Research Account Specialists, Business Offices, Tax, Accounts Payable/Business Operations ii) Utilize a report developed for internal reporting and tracking of pending sub-invoices to improve follow-up on payments approaching the 30-day deadline iii) Increase the frequency of follow-up on outstanding invoices iv) Add the expected turnaround time to the expectations document for each Sub-Award Team Member v) Add sub-recipient payment deadlines to the mandatory training for the Sub-Award Team vi) Update payment terms to “Payable immediately Due net; Based on Doc Date” for all subrecipient invoices vii) Modify procedures for foreign sub payments to streamline the processing between tax and export control offices related to required screenings 2) Conduct semi-annual training/refresher with sub-award staff. The first training will be held January 2025. 3) Work with subaward team staff to ensure that adequate documentation is created and maintained related to the follow-up that occurs when issues are being investigated and resolved that causes a delay in processing. These include visual compliance screenings for foreign wire transfers and other situations where delays occur for justified reasons (performance issues, delay in progress reports, questionable charges, missing or incomplete information, line-item concerns, etc.). Maintain documentation in the grant or posting document file 4) Evaluate and continually monitor staffing levels on the sub-award team and seek supplemental staffing when warranted.

View Audit 346082

Finding 526983 (2024-001)

Significant Deficiency 2024

Community Health and Wellness Center of Greater Torrington, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center P...

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 2024.001 Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. 1 Action Taken Education will be provided for the staff who complete the applications, this will include a quiz to measure the staff's knowledge of the process and mathematical calculations. Management has developed a tool called "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events, which include monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425

View Audit 346063

Finding 526963 (2024-001)

Significant Deficiency 2024

School City of Mishawaka

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.332 § 200.403

FINDING 2024-001 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The amount transferred during the time period of July 1, 2024-December 31, 2024 will be...

FINDING 2024-001 Contact Person Responsible for Corrective Action: Rachel Dutoi Contact Phone Number: 574-254-4503 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The amount transferred during the time period of July 1, 2024-December 31, 2024 will be transferred back to Fund 0800. This transfer will be done once the Form 9 for period 2 of 2024 is complete and the month of December is closed. An indirect cost rate for Fiscal Year 2026 has been applied for and this rate will be used to capture these costs from Fund 800 if approved beginning 7.1.2025. Anticipated Completion Date: The fund transfer back to Fund 0800 will occur by March 31, 2025. The claiming of the indirect cost rate will begin 7.31.2025 dependent upon the approval of the corporation’s indirect cost rate application.

View Audit 346062 Questioned Costs: $1

Finding 526946 (2024-002)

Material Weakness 2024

Community School Corporation of Southern Hancock County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-002 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Sarah Gizzi, Business Manager Contact Phone Number and Email Address: (317) 861-4463 x1014, sgizzi@newpal.k12.in.us Condition and Context: An effective internal con...

FINDING 2024-002 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Sarah Gizzi, Business Manager Contact Phone Number and Email Address: (317) 861-4463 x1014, sgizzi@newpal.k12.in.us Condition and Context: An effective internal control system was not designed, nor implemented, at the School Corporation to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements: Reporting The School Corporation had not designed, nor implemented, a system of internal controls to ensure the annual Elementary and Secondary School Emergency Relief (ESSER) annual Data Collection reports (Reports) were complete and accurately submitted. The School Corporation Reports were prepared by the Deputy Treasurer and the Grant Administrator, then reviewed and approved by the Business Manager; however, there was no documentation provided to verify that the oversight or review process to prevent, or detect and correct, errors was performed during the audit period. This resulted in errors on the ESSER I Year 3 from the original submission in April 2023 not being detected and corrected until July 2024. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The federal award reporting procedures and internal controls of New Palestine Community Schools have been improved to ensure all reporting documents will have a multistep review process to include a reviewer separate from the preparer. The reports will also have multiple signers documenting proper review of the information being reported, ensuring accuracy and compliance. Anticipated Completion Date: These procedures have been implemented effective immediately, March 3, 2025, and will be reflected on all future reports.

View Audit 346044

Finding 526903 (2024-002)

Material Weakness 2024

Clark-Pleasant Community School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2024-002 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions Summary of Finding: Three employees did not have a signed agreement on file to indicate required training was received over Special Tests and Provisions compliance requirement, Assessment Sy...

FINDING 2024-002 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions Summary of Finding: Three employees did not have a signed agreement on file to indicate required training was received over Special Tests and Provisions compliance requirement, Assessment System Security. Contact Person Responsible for Corrective Action: Brian Lovell Contact Phone Number and Email Address: 317-535-7579; blovell@cpcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: The corporation test coordinator will work with our Director of Operations to review these expectations and test security for all appropriate staff. Anticipated Completion Date: March 14, 2025

View Audit 346022

Finding 526895 (2024-003)

Material Weakness 2024

Southwestern Jefferson County Consolidated School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-003 Finding Subject: Education Stabilization Fund – Reporting Summary of Finding: Finding 2024-003 indicates a failure to design, nor implemented, a system of internal control to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) annual data collection repor...

FINDING 2024-003 Finding Subject: Education Stabilization Fund – Reporting Summary of Finding: Finding 2024-003 indicates a failure to design, nor implemented, a system of internal control to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) annual data collection reports were completely and accurately submitted. As a result of these inadequate internal control systems, the corporation did not prevent, detect, and/or correct errors prior to submission. It has been recommended that a system of internal control be implemented which would include multiple individuals with a segregation of duties. This system should include signatures of each person involved along with their role in the internal control system process. Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number and Email Address: 812-866-6244 (o), 812-599-0627 (c), jwatson@swjcs.us Views of Responsible Officials: We concur with this audit finding. Description of Corrective Action Plan: Action taken to remedy finding 2024-003 includes, but is not limited to, the following: 􀁸 Beginning immediately, the grant coordinator will prepare the reports for any future ESSER reports. 􀁸 The reports prepared will be shared with Assistant Treasurer 1 for the initial review. Assistant Treasurer 1 will complete his/her review, adding comments and suggestions as needed. 􀁸 If corrections to the report are required: o Assistant Treasurer 1 and/or Assistant Treasurer 2 will decline to sign and discuss the changes needed with the grant coordinator. o The Grant Coordinator will then create a second DocuSign Envelope, with the needed corrections and begin the process again. 􀁸 If no corrections are needed, the Chief Financial Officer, designated as monitor, will confirm that both the Food Service Director and Assistant Treasurer reviews have been completed and indicates as such via eSignatures. 􀁸 Anticipated Completion Date: March 1, 2025􀀃

View Audit 345996

Finding 526872 (2024-002)

Material Weakness 2024

South Montgomery Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kristin Charles, CFO and HR Director Contact Phone Number and Email Address: (765) 866-0203 and Kristin.charles@southmont.k12.in.us Views of Responsible Officials: We...

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kristin Charles, CFO and HR Director Contact Phone Number and Email Address: (765) 866-0203 and Kristin.charles@southmont.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: ESSER Yearly Reports to be completed by CFO and printed and will review with the superintendent. Anticipated Completion Date: ESSER III Annual Report due April 2025

View Audit 345971

Finding 526869 (2024-002)

Significant Deficiency 2024

National Museum of Women in the Arts

DC

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for...

Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for report preparation. We will assign specific personnel responsible for ensuring that all required reports are submitted on time. 2. Enhanced Communication: We will improve communication with all departments involved in the report preparation process to ensure that necessary information is gathered and validated promptly. 3. Monitoring Progress: We will establish a more robust internal monitoring process to track the progress of report preparation and ensure timely submission.

View Audit 345969

Finding 526867 (2024-001)

Significant Deficiency 2024

National Park Foundation

DC

Subrecipient Monitoring Reporting § 200.303

2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not i...

2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2025

View Audit 345968

Finding 526862 (2024-001)

Significant Deficiency 2024

King's College

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed awa...

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed away. This happened due to human error. We have a process in place to monitor corrected ISIR transactions to ensure that the EFC (SAI effective for award year 2024-25 and later) agrees with our documentation. The student record is then given to the director for final review and repackaging. We have added an additional step now whereby the Pell Grant administrator also reviews the output report for ISIR imports on a weekly basis.

View Audit 345962 Questioned Costs: $1

Finding 526836 (2024-001)

Significant Deficiency 2024

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those defici...

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those deficiencies include: • Thirteen (13) files where the annual reexamination was completed or made effective at least two months past the due date. • Four (4) files lacking proper verification of income or deductions. • Three (3) files with miscalculationsof annual income. • Four (4) files missing the EIV. • One (1) file processed for annual reexamination without tenant involvement. LHA proposes the following to address the finding and deficiencies. - LHA will require training for each Housing Management Specialist (HMS) to review rent calculation, income verification, deductions and EIV file documentation. - Like other employers nationally, LHA is challenged with staffing issues, with a turnover rate of 84% for new hire HMS. To address staffing LHA will: • Advertise open positions online, on social media and in the local newspaper. • Evaluate incentives that will allow LHA to retain staff. • Allow over-time on an as-needed basis to complete and process certifications. • Offer new HMS pay beyond the minimum position classification scale. Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - HMS staff may utilize electronic signature to attain required signatures when necessary. - Periodically housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - LHA's compliance coordinator will complete QC reviews of 50% or 457 public housing files during FY2025. The compliance coordinator has undergone several training workshops and staff-shadowing during 2024 and is adequately trained to complete this task. - LHA will evaluate the possibility of securing a third-party to assist in timely completion of annual recertifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2025

View Audit 345910

Finding 526827 (2024-007)

Material Weakness 2024

New Prairie United School Corporation

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2024‐007 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School...

FINDING 2024‐007 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period, the School Corporation submitted one ESSER I report, two ESSER II reports, and two ESSER III reports, for a total of five reports. The School Corporation did not have a documented review of any of the annual reports submitted to the Indiana Department of Education. Contact Person Responsible for Corrective Action: Jackie Conley Contact Phone Number and Email Address: 574‐654‐7273 jaclynconley@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Future reporting will be prepared by the Grants Manager but reviewed by the Corporation Treasurer or Curriculum Director before submission. Anticipated Completion Date: March 2025

View Audit 345909

Finding 526790 (2024-003)

Significant Deficiency 2024

Municipality of Cayey

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Unifo...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2024-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The Head Start and Early Head Start Program accountant will reconcile transactions to the general ledger on a monthly basis, that is, review and compare each transaction to the IDs. After reviewing, appropriate corrections will be made if necessary. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Idenisse Díaz Head Start Program Director

View Audit 345831

Finding 526788 (2024-004)

Significant Deficiency 2024

Municipality of Cayey

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 ...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2024-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action : In this case, for the year 2024-2025, it has already been verified that ACUDEN complies with the provisions of the contract. As an internal control and prevention measure, the budget sent by the Agency will be verified with the percentages (%) established in the contract. If they do not match, ACUDEN will be asked to amend the budget. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Natasha Vásquez Federal Programs Director

View Audit 345831

Finding 526767 (2024-002)

None 2024

Foresthill Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.516

The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIP.

View Audit 345802 Questioned Costs: $1

Finding 526763 (2024-006)

Significant Deficiency 2024

Safford Unified School District No. 1

AZ

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: N...

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of two of 2 contractors, we noted the District did not have adequate internal controls designed to ensure contractors were in compliance with applicable Davis-Bacon Wage Rate requirements. The District did not retain documentation supporting indication of certified payrolls being submitted in accordance with monitoring compliance with the Davis-Bacon Act requirements for contracts funded by the Education Stabilization Fund. Corrective Action: The District will review its process for retaining wage rate requirements and ensure all minor construction projects are having these wage rate requirements maintained. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Frank Gutierrez, Director of Support Operations

View Audit 345765

Finding 526662 (2024-001)

Material Weakness 2024

Easter Seals Oregon

OR

Procurement, Suspension & Debarment Subrecipient Monitoring

Material Weakness in Internal Control over Compliance and Material Noncompliance – Suspension and Debarment Funding Agency: U.S. Department of Veterans Affairs Program: Supportive Services for Veteran Families Assistance Listing Number: 64.033 Criteria or Specific Requirement: Non-federal entities...

Material Weakness in Internal Control over Compliance and Material Noncompliance – Suspension and Debarment Funding Agency: U.S. Department of Veterans Affairs Program: Supportive Services for Veteran Families Assistance Listing Number: 64.033 Criteria or Specific Requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: Internal controls did not include maintaining the documentation of the verifiable check on www.SAM.gov for an entity’s suspension or debarment status prior to entering the covered transactions. Context: CLA determined population by summarizing program general expenditures by vendor name. Matched to summary of full GL expenditure details by vendor. Identified vendors who were paid at least $25k in the CY which were paid at least in part with program funds. Additionally assessed vendors who were paid less than $25k to see if they were subject to contracts >$25k. CLA determined a population of three. Tested all three at 8150.I-2 noted that none had documentation to substantiate procedures. Questioned Costs: None Cause/Effect: The Organization could enter a covered transaction with an entity that is suspended or debarred from receiving federal funding. Recommendation: CLA recommends the Organization updated its policies and procedures to include a documented check on www.sam.gov for entities it intends to enter a covered transaction with. View of Responsible Official and Corrective Action Management updated its policies and procedures to include the required suspension and debarment check in the vendor supporting documentation files, which will be reviewed and overseen by the CFO, Danielle Gibson, and will implement these procedures immediately.

View Audit 345671

Finding 526652 (2024-001)

Significant Deficiency 2024

City of Gilroy

CA

Reporting Subrecipient Monitoring § 200.327

City staff incorporated the following changes in the CDBG procedures to ensure future PR29 CDBG Cash on Hand quarterly reports are complete, accurate, and submitted to HUD within IDIS before the due date and that City receives confirmation on their submittal: (1)Consultant, or other PR 29 prepare...

City staff incorporated the following changes in the CDBG procedures to ensure future PR29 CDBG Cash on Hand quarterly reports are complete, accurate, and submitted to HUD within IDIS before the due date and that City receives confirmation on their submittal: (1)Consultant, or other PR 29 preparer, will calendar the PR 29 submittal due dates to ensure timely submittal. (2) The consultant or other PR 29 preparer will provide the Housing and Community Services (HCS) Manager and HCS Coordinator with a copy of the submitted report, indicating the submittal date, and a screenshot from the Integrated Disbursement and Information System {IDIS) database verifying the submittal date. (3)HCS staff will calendar a PR 29 submittal reminder two weeks before the submittal due date. (4)HCS staff will follow up with the designated PR 29 preparer until the submittal is verified. (5)Communicated and formed agreement between City staff and consultant on implementing the aforementioned procedural changes.

View Audit 345631

Finding 526648 (2024-001)

Significant Deficiency 2024

Lafontaine Center, Inc. Dba Lafontaine Center 073-Eh187

CA

Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audi...

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should submit the annual financial statements to HUD and Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.

View Audit 345587

Finding 526634 (2024-001)

Material Weakness 2024

Hanover Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024‐001 Subject: Child Nutrition Cluster‐Suspension and Debarment Summary of Finding The School Corporation did not verify that three of three vendors tested were neither suspended nor debarred, or otherwise excluded or disqualified from participating in federal assistance programs. Contact...

FINDING 2024‐001 Subject: Child Nutrition Cluster‐Suspension and Debarment Summary of Finding The School Corporation did not verify that three of three vendors tested were neither suspended nor debarred, or otherwise excluded or disqualified from participating in federal assistance programs. Contact Person Responsible for Corrective Action: Adam C. Minth Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: Our Child Nutrition Director will conduct the necessary suspension and debarment check via Sam.gov to make certain that we are in compliance with each vendor throughout the entire fiscal year. This will be in addition to our Food, Dairy and Bakery vendors that are contracted, as their suspension and debarment information is checked by a third-party purchaser. Anticipated Completion Date: 4/30/2025

View Audit 345583

Finding 526633 (2024-001)

Significant Deficiency 2024

Housing Authority of Raleigh County

WV

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025

View Audit 345576

Finding 526571 (2024-003)

Material Weakness 2024

East Gibson School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate....

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate. Contact Person Responsible for Corrective Action: Ginger Schenks Contact Phone Number and Email Address: 812-749-4755 ext 1143; gschenks@corp.egsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will work with the Superintendent and/or Grant Administrator ensuring that annual financial reporting for federal grants is completed on time with review by the Superintendent. The Treasurer will supply the financial data for the time period of reporting to the Grant Administrator and/or Superintendent for their approval and submission of the annual financial report. The Superintendent and/or Grant Administrator will ensure that expenses align with the grant application prior to submission. The report and supporting documentation will be downloaded and the Treasurer and Superintendent will sign and date that report. This document will be in the grant folder in the Treasurer’s Office. Anticipated Completion Date: This process will begin with the next annual financial report due date.

View Audit 345524

Corrective Action Plans

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