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Corrective Action Plans

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Finding 555501 (2023-007)
Material Weakness 2023
Sacramento Housing and Revelopment Agency
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Emergency Solutions Grants Program – Assistance Listing No. 14.231 Recommendation: We recommend that the Agency reviews the controls in place to ensure that subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no disagreeme...
Emergency Solutions Grants Program – Assistance Listing No. 14.231 Recommendation: We recommend that the Agency reviews the controls in place to ensure that subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. Specifically, we are enhancing our internal controls and began developing a comprehensive technical procedure manual that will serve as a detailed guide that provides a clear reference for finance and accounting staff to ensure consistency, compliance and efficiency in financial operations. Additionally, as SHRA is filling vacancies due to significant turnover across the entire Finance Department, specific training is provided to new employees in the following areas: • Building HOME • Capital Fund • CDBG • Continuum of Care • Developing a Cost Allocation Plan • Financial Management Part I and Part II (for CPD programs) • HCV Two Year Tool • IDIS • Mainstream Vouchers • Overview of Asset Management • PHA Financial Management Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025
View Audit 354004
Finding 555500 (2023-006)
Significant Deficiency 2023
Sacramento Housing and Revelopment Agency
CA
Questioned Costs Period of Performance Subrecipient Monitoring
Recommendation: We recommend that management ensure that internal controls are in place and operating effectively for period of performance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent...
Recommendation: We recommend that management ensure that internal controls are in place and operating effectively for period of performance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we began implementing a corrective action plan. Specifically, we are enhancing our internal controls and began developing a comprehensive technical procedure manual that will serve as a detailed guide that provides a clear reference for finance and accounting staff to ensure consistency, compliance and efficiency in financial operations. Additionally, as SHRA is filling vacancies due to significant turnover across the entire Finance Department, specific training is provided to new employees in the following areas: • Building HOME • Capital Fund • CDBG • Continuum of Care • Developing a Cost Allocation Plan • Financial Management Part I and Part II (for CPD programs) • HCV Two Year Tool • IDIS • Mainstream Vouchers • Overview of Asset Management • PHA Financial Management Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025
View Audit 354004 Questioned Costs: $1
Finding 555499 (2023-005)
Significant Deficiency 2023
Sacramento Housing and Revelopment Agency
CA
HUD Housing Programs Subrecipient Monitoring Eligibility
Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been...
Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Staff developed a Public Housing File Order Checklist, written Standard operating Procedures (SOP’s) for interviewing tenants; conducting income examinations and re-examinations; verifying income eligibility using third-party verification; and determining income eligibility and calculating the tenant’s rent payment. Additionally, SHRA developed an Intake Caseworker Training Schedule to assist staff with accurately determining program eligibility. Detailed supporting documentation can be found at the following link: https://sachousing.box.com/s/or3rc8z1hml3hhxmp9f0e2t31yv6odyo Name(s) of the contact person(s) responsible for corrective action: Irene De Jong, DIRECTOR OF FINANCE Planned completion date for corrective action plan: December 31, 2025
View Audit 354004
Finding 555491 (2023-002)
Material Weakness 2023
Sacramento Housing and Revelopment Agency
CA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Recommendation: We recommend that management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have...
Recommendation: We recommend that management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Specifically, we developed a comprehensive Standard Operating Procedure (SOP) for file reviews related to recertification. Additionally, the HCV Operations Unit is reviewing a sample of completed recertifications monthly to ensure compliance. Detailed supporting documentation can be found at the following link: https://sachousing.box.com/s/fiqoaoddr7ae6nydf63f1mhwfnrpzfr6 Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan:: December 31, 2025
View Audit 354004 Questioned Costs: $1
Finding 555335 (2023-004)
Material Weakness 2023
County of Imperial
CA
Subrecipient Monitoring
2023-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Subrecipient Mo...
2023-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: The questions from finding 2023-004 relate to a formalization of the fiscal processes and protocols. ICWDO operates under WIOA guidelines and follows Imperial County’s fiscal policies. Internal policy will be formally updated to reflect compliance with WIOA regulations, as well as Imperial County policies. These policies will include formal controls and procedures to evaluate each subrecipient’s risk of noncompliance. Once the formal procedure is drafted, it will go through the ICWDO Policy Committee for comment and direction, and then finally reviewed and approved for implementation by the full Workforce Development Board. Additionally, for any future Memorandums of Understanding (MOUs) between this Imperial County department and any outside agency, there will be an additional step to include review by Imperial County Counsel to reflect that recital around the funding source will specify the following required information: • Federal Award Identification Number • Federal award date of award to recipient by the Federal agency • Name of Federal awarding agency • CFDA Number • Specific identification of whether the award is research and development ICWDO will develop internal policies for formalizing all subrecipient monitoring process. ICWDO operates under WIOA guidelines for monitoring; therefore a formal internal policy for future contracts will be developed and implemented using the usual review and approval procedures followed by the department. ICWDO will develop a formal internal documentation system, with appropriate checks and signatures, for the evaluation and assessment of each subrecipient’s risk of noncompliance. ICWDO will utilize this formal process to properly document the risk assessment of all subrecipients. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023
View Audit 353983
Finding 555278 (2023-005)
Material Weakness 2023
Cicoa Aging & In-Home Solutions
IN
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Leadership is currently considering options for adequate oversight and review. Until such time th...
Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Leadership is currently considering options for adequate oversight and review. Until such time that adequate staffing for review is in place, a member of management or their designee will develop and maintain a tickler list of all reporting requirements and due dates to ensure all reports are submitted timely.
View Audit 353908
Boys and Girls Club of Lake County
IL
Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties
Condition: During the audit it was noted that, in most of the instances, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible – before FY25 year end Name of Co...
Condition: During the audit it was noted that, in most of the instances, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible – before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have reviewed our monitoring procedures to ensure consistent approval of employees timecards.
View Audit 353845
Finding 555111 (2023-002)
Significant Deficiency 2023
Crosspurpose
CO
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.3
Management recruited a procurement officer in December 2024 to design and implement best practice procurement processes effective the first quarter 2025. Procurement policies will ensure full compliance with Federal and State requirements. Procurement policies will incorporate clearly defined proc...
Management recruited a procurement officer in December 2024 to design and implement best practice procurement processes effective the first quarter 2025. Procurement policies will ensure full compliance with Federal and State requirements. Procurement policies will incorporate clearly defined procedures around all contractors ensuring appropriate selection processes and contractual terms.
View Audit 353705
Finding 555110 (2023-001)
Material Weakness 2023
Crosspurpose
CO
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.4
Effective October 1, 2023, management implemented extensive accounting and documentation controls to ensure full accounting and reporting compliance on direct costs incurred for all federal grants and expenditures. These controls are reviewed and monitored for compliance by management on a periodic ...
Effective October 1, 2023, management implemented extensive accounting and documentation controls to ensure full accounting and reporting compliance on direct costs incurred for all federal grants and expenditures. These controls are reviewed and monitored for compliance by management on a periodic basis during the year.
View Audit 353705 Questioned Costs: $1
Finding 555086 (2023-001)
Material Weakness 2023
Walla Walla County
WA
Subrecipient Monitoring
Two full days of on-site training on federal grants management were provided for all DCH staff in May of 2023. In June of 2023, WWCDCH contracted with ENJ Consulting to create a federally compliant policy and procedures manual for the management of federal grants, and to train staff on the content a...
Two full days of on-site training on federal grants management were provided for all DCH staff in May of 2023. In June of 2023, WWCDCH contracted with ENJ Consulting to create a federally compliant policy and procedures manual for the management of federal grants, and to train staff on the content and use of the manual. The final product has been delayed due to OMB’s proposed changes to the Uniform Guidance; however, OMB has announced that they will release the final update on April 4, 2024, and we expect to receive our finalized policy and procedures manual shortly thereafter. DCH Grants and Contractions Coordinator will attend a webinar on April 4, 2024 covering the launch of the revised Uniform Guidance. DCH’s source grant and subaward under 21.019 were successfully closed 2021, so no action was taken to perform a retroactive risk assessment or monitoring activities. In response to the finding and consistent with WWDCH's commitment to compliance with applicable laws, rules, regulations, and award terms and conditions, WWDCH obtained training regarding subrecipient monitoring requirements and best practices regarding implementation of the same. In addition, WWDCH established a monitoring program for ERAP 2.0, which included testing of a sample of 25 applications for compliance with programmatic and financial requirements. Testing of the 25 sampled applications is complete; however, final reporting and resolution of monitoring observations are still in-process. WWDCH anticipates completion of this corrective action to occur during FY25.
View Audit 353642
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring Reporting
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements. Action Taken: Tri-County O1C has initiated the development of a form...
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements. Action Taken: Tri-County O1C has initiated the development of a formal, standardized tracking system for recording all in—kind contributions (goods and services) as they are received. This system includes: A centralized In-Kind Contribution Log maintained in a shared digital format (e.g. Google Sheets). Use Pennsylvania Department of Education’s form for staff and partners to document the nature, source, estimated fair value, and date of each in~kind donation. Internal procedures that require all in~kind contributions to be logged within 48 hours of receipt. Training for key staff on recognizing and properly valuing in»kind contributions in accordance with federal grant guidelines (e.g., Uniform Guidance 2 CFR Part 200). Monthly review by the Finance Department to reconcile iii-kind entries with match requirement reports. Anticipated Completion Date: April 30, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring § 200.332
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary. Action Taken: Tri-County OIC has developed and ...
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary. Action Taken: Tri-County OIC has developed and begun implementing a comprehensive Sub recipient Monitoring Plan to ensure compliance and accountability. Actions taken include: Development of Sub recipient Monitoring Policies and Procedures, which outline expectations, responsibilities, and steps for oversight. Creation of a Sub recipient Risk Assessment Tool to categorize sub recipients based on risk level and determines appropriate monitoring frequency. Scheduling of Annual On-Site or Virtual Monitoring Visits, including programmatic and fiscal reviews. Formal Collection and Review of Annual External Audits or Financial Statements from sub recipients, as applicabie. Documentation Protocols to maintain records of all monitoring activities, communications, findings, and corrective actions. Anticipated Completion Date: May 31, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring Period of Performance Reporting § 200.332
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients. Action Taken: Tri-County 010 has taken the following corrective steps: Re...
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients. Action Taken: Tri-County 010 has taken the following corrective steps: Reviewed and Updated the Subrecipient Contract Template to include all required elements as outlined in Pennsylvania Department of Education. Implemented a Pro-Award Contract Review Checklist to ensure each contract is verified for compliance prior to execution. Established a Documentation Process for storing all subrecipient agreements and related compliance materials in a centralized location. Anticipated Completion Date: March 31, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring Reporting § 200.512
Recommendation: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines. Action Taken: Tri-County OIC has taken the following steps to ensure timely submission of audit reports: Created a Compliance Calendar that...
Recommendation: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines. Action Taken: Tri-County OIC has taken the following steps to ensure timely submission of audit reports: Created a Compliance Calendar that includes all major reporting deadlines, including audit report submission due dates. Assigned Responsibility to the Finance Administrator and Executive Director to monitor deadlines and coordinate with the external auditors in a timely manner. Established a 90-Day Pre-Deadline Notification System to ensure ail audit preparation materials are compiled and submitted to auditors well in advance. Incorporated Audit Timeline Planning into the organization's annual financial closeout procedures. Scheduled Regular Check-ins between the Finance Team and auditors to track progress and address delays proactively. These steps are desitzned to improve internal coordination and accountabiiity, ensuring that all future audits are submitted within the reguired timeframe. Anticipated Completion Date: April 15, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Finding 554626 (2023-002)
Material Weakness 2023
San Juan County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Natasha Warmenhoven, County Auditor PO Box 638 Friday Harbor, WA 9825 (3...
Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Natasha Warmenhoven, County Auditor PO Box 638 Friday Harbor, WA 9825 (360) 378-2161 Corrective action the auditee plans to take in response to the finding: • With the assistance of the County Manager’s Office, the Auditor’s Office will review and update the Grant Policy to include an effective internal control for federal suspension and debarment requirements. • SJC Grants Administrator will offer a training that all grant/project managers must complete. Anticipated date to complete the corrective action: Both action items will be completed by December 31, 2025
View Audit 353289
Wilsall Water District
MT
Subrecipient Monitoring
2023-06 Federal Audit Issuance i. Condition: The audit report was not submitted in a timely manner. ii. Corrective Action Plan: The District provided all documentation to auditors by requested deadlines.
2023-06 Federal Audit Issuance i. Condition: The audit report was not submitted in a timely manner. ii. Corrective Action Plan: The District provided all documentation to auditors by requested deadlines.
View Audit 353260
Finding 554521 (2023-005)
Significant Deficiency 2023
Mills County
IA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The County will ensure future reports are completed on time.
The County will ensure future reports are completed on time.
View Audit 353211
Finding 554485 (2023-002)
Material Weakness 2023
Holbrook Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial re...
2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
View Audit 353119
Finding 554438 (2023-006)
Material Weakness 2023
Leech Lake Tribal College
AZ
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.318 § 200.320
The College will retain all procurement documentation going forward.
The College will retain all procurement documentation going forward.
View Audit 353088
Finding 554410 (2023-004)
Material Weakness 2023
Island County Economic Development Council
WA
Subrecipient Monitoring § 200.331 § 200.332
Recommendation: CLA recommends adding a review and approval process for all the reimbursement requests and obtaining the support for the payments made in advance for the subawards and review whether subrecipient used the subaward for authorized purposes in compliance with federal statutes, regulatio...
Recommendation: CLA recommends adding a review and approval process for all the reimbursement requests and obtaining the support for the payments made in advance for the subawards and review whether subrecipient used the subaward for authorized purposes in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Additionally, CLA recommends modifying the subaward agreements to include the award information required by CFR 200.332 (b). There is no disagreement with the audit finding. Action taken in response to finding: ICEDC appreciates the identification of a gap in subrecipient monitoring. In response, we are strengthening our monitoring procedures by implementing a formal subrecipient monitoring program. ICEDC will implement a formal review and approval process for all reimbursement requests and will enhance monitoring procedures to better assess utilization of the subaward funds for their intended, authorized purposes. This will include regular reviews of subrecipient activities and financial reports to ensure compliance with federal statutes, regulations, and the terms of the subaward. ICEDC will ensure subaward agreements include all necessary award information as required by CFR 200.332 (b). Name(s) of the contact person(s) responsible for corrective action: Kristina Hines Planned completion date for corrective action plan: 8/31/2025
View Audit 353072
Finding 554357 (2023-006)
Significant Deficiency 2023
Exeter Township School District
PA
Subrecipient Monitoring Reporting
Federal Program Education Stabilization Fund - Passed through the Pennsylvania Department of Education COVID-19 - Elementary and Secondary School Emergency Relief Fund (ARP ESSER) ALN 84.425U; Contract #223-21-0141; Grant Period 03/13/20 - 09/30/24 COVID-19 - ARP ESSER Learning Loss Set Aside ALN 84...
Federal Program Education Stabilization Fund - Passed through the Pennsylvania Department of Education COVID-19 - Elementary and Secondary School Emergency Relief Fund (ARP ESSER) ALN 84.425U; Contract #223-21-0141; Grant Period 03/13/20 - 09/30/24 COVID-19 - ARP ESSER Learning Loss Set Aside ALN 84.425U; Contract #225-21-0141; Grant Period 03/13/20 - 09/30/24 Criteria The District is required to submit an annual performance report to the Commonwealth of Pennsylvania (the “State”) with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Condition During the year ended June 30, 2023, the District submitted a report for the funds used during the year ended June 30, 2022. The report submitted by the District contained expenditure amounts that did not agree to the amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2022. Cause When the information was entered into the performance report in the Pennsylvania Information Management System (PIMS), errors were made in the expenditure numbers input in the system. The review process in place did not detect the errors. Effect The information submitted, which will be used in the State’s report to the Department of Education, was not accurate for the key line items that we tested based on the Compliance Supplement published by the Office of Management and Budget. Questioned Costs None. Context The District is required to submit the performance report on an annual basis. The required report was submitted timely. The expenditures reported did not agree to expenditures on the June 30, 2022 schedule of expenditures of federal awards. Repeat Finding No. Recommendation We recommend the District update its report filing procedures to include comparing the expenditures entered on the annual performance report to the audited schedule of expenditures of federal awards. Management Response The District had a finding in the 2021 - 2022 audit that had non-allowable expenses. When the district received the audit, the 2023 federal reports were already submitted. The District made the adjustments for non-allowable expenses in the 2023 SEFA and took out the non-allowable in the 2024 State reports.
View Audit 352972
Finding 554191 (2023-001)
Material Weakness 2023
City of Pullman
WA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Jeff Elbracht, Director of Finance 190 SE Crestview Street, Pullman, WA 99163 (509) 338-3212 Corrective action the auditee plans to take in response to the finding: Controls and training will be put in place to ensure staff complies with federal suspension and debarment requirements including completion for the process on all subsequent agreements with each contractor. Anticipated date to complete the corrective action: Immediately
View Audit 352781
Finding 554141 (2023-014)
Material Weakness 2023
State of California
CA
Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles § 200.303
The CDSS will complete its development and implementation of a monitoring process over license-exempt health and safety standards in collaboration with the federal Administration of Children and Families and the State Legislature. Estimated Implementation Date: July 1, 2027 Contact: Jeff Fowler, St...
The CDSS will complete its development and implementation of a monitoring process over license-exempt health and safety standards in collaboration with the federal Administration of Children and Families and the State Legislature. Estimated Implementation Date: July 1, 2027 Contact: Jeff Fowler, Staff Services Manager III Child Care and Development Program California Department of Social Services
View Audit 352774
Finding 554140 (2023-013)
Material Weakness 2023
State of California
CA
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
The CDSS disagrees with the finding. California’s subsidized child care system is locally operated. The CDSS relies on hundreds of local county offices and nonprofit agencies to administer child care and development programs at the local level, rather than having the State pay subsidized providers d...
The CDSS disagrees with the finding. California’s subsidized child care system is locally operated. The CDSS relies on hundreds of local county offices and nonprofit agencies to administer child care and development programs at the local level, rather than having the State pay subsidized providers directly. As a result, CDSS required Alternative Payment Programs, direct-service contractors that administer Family Child Care Home Education Networks, and fiscal partners to track survey completion as a prerequisite for awarding American Rescue Plan Act (ARPA) subgrants. This local infrastructure and the size of California’s subsidized child care and development system separates California from other states. As a result, CDSS worked very closely with the federal grantor, the Administration for Children and Families, to ensure that the ARPA survey methodology met federal monitoring requirements and tracked data elements required by the federal government. For this reason, CDSS believes it has fulfilled its responsibility and does not need to further establish a monitoring program. Estimated Implementation Date: Will not implement Contact: Jeff Fowler, Staff Services Manager III Child Care and Development Program California Department of Social Services
View Audit 352774 Questioned Costs: $1
Finding 554139 (2023-012)
Material Weakness 2023
State of California
CA
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.513 § 200.521
The CDSS agrees with the finding. The Child Care and Development Division's Program Quality Improvement Branch (PQIB) recognized the need for tracking monitoring procedures starting from risk assessment identification to closing out of Continuous Improvement Plans (CIP) to ensure that contractors wi...
The CDSS agrees with the finding. The Child Care and Development Division's Program Quality Improvement Branch (PQIB) recognized the need for tracking monitoring procedures starting from risk assessment identification to closing out of Continuous Improvement Plans (CIP) to ensure that contractors with the highest risk factors are prioritized and agencies requiring follow up received a CIP. • Tracking Use of the Risk Assessment: Annually, the PQIB identifies risk criteria for the upcoming Fiscal Year (FY) monitoring through the Contract Monitoring Protocols Agreement document. Using the Consultant Caseload Cohorts spreadsheet staff identify the agencies they will monitor using the FY Monitoring Priorities criteria (risk assessment criteria). The PQIB Travel Team and Administrators review the monitoring schedules for each consultant to ensure the risk assessment criteria has been followed. The risk assessment criteria are reviewed and updated annually based on trends and support needs of the field. In FY 2023-2024 PQIB implemented a cohort review cycle to apply the risk assessment criteria to all contracted programs subject to monitoring reviews. • Maintaining Monitoring Reports: Each Contract Monitoring Report includes a “Monitoring Summary Page” containing all items reviewed during a Contract Monitoring Review (CMR). Any item from the Program Integrity Monitoring Tool identified during a review as unmet and/or identified for a CIP is automatically tracked by the analysts for follow-up and resolution. A spreadsheet with all the reviews scheduled for any contract monitoring visit are maintained by FY and the findings are recorded for each item on the tool. The PQIB analysts track the review dates, reports, findings, and CIPs. The analysts meet with the administrators monthly to track missing reports. All reports are filed by individual agency. • Continuous Improvement Plan (CIP): The PQIB analysts use the Contract Monitoring Report to determine if a CIP is required. A standard CIP template was developed, and all staff are required to use the same document. Every CIP has a 45-day corrective action period; however, programs may be granted extensions if requested in writing. Programs can request up to an additional 180 days to complete corrective actions. To receive an extension, a plan must be submitted in writing detailing how the program will address the actions by the end of the extension period. The PQIB analyst conducts follow-up with the consultant until the CIP is received. The CIP is not closed until all items identified for corrective action are resolved. A completed CIP and Resolution Letter are sent to the contractor and filed in the Common Folder in the agency’s folder. All spreadsheets, agreements, forms, and records of completed monitoring reports referenced above are maintained in the Common Folder and on the PQIB SharePoint page. Furthermore, CDSS is actively working to fully adopt audit report monitoring responsibilities of Local Education Agencies (LEA) and certain non-LEAs receiving Child Care and Development Fund (CCDF) Cluster program funds by July 1, 2025. Estimated Implementation Date: July 1, 2025 Contact: Jeff Fowler, Staff Services Manager III Child Care and Development Program California Department of Social Services
View Audit 352774 Questioned Costs: $1
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