Corrective Action Plans

Finding 529815 (2023-007)

Significant Deficiency 2023

MT

Procurement, Suspension & Debarment Subrecipient Monitoring

The County and the grant writers are aware of this requirement to obtain this letter from SAMS. The County will update the Procurement Policy to address Suspension and Debarment when performed internally and will ensure that staff responsible for federal grant awards understand the requirement and w...

The County and the grant writers are aware of this requirement to obtain this letter from SAMS. The County will update the Procurement Policy to address Suspension and Debarment when performed internally and will ensure that staff responsible for federal grant awards understand the requirement and will verify and document compliance. Finding will be resolved by June 30, 2025. We will be working with the County Attorney and the grant writers. We look to see a positive change in this deficiency over the next year. The County and grant coordinators are obtaining the documentation from SAMS. The Procurement Policy amendment was issued September 30, 2024. The amendment included the reasons for the requirement, instructions and examples of the requirement.

View Audit 347804

Finding 529561 (2023-003)

Material Weakness 2023

Johnson County, Iowa

IA

Subrecipient Monitoring § 200.303 § 200.331 § 200.333

Finding: 2023-003 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Subrecipient Monitoring Finding Summary: Iowa Workforce Development did not formally communicate subrecip...

Finding: 2023-003 Material Weakness in Internal Control over Compliance and Material Noncompliance U.S. Department of Labor Federal Financial Assistance Listing 17.258/17.259/17.278 WIOA Cluster Subrecipient Monitoring Finding Summary: Iowa Workforce Development did not formally communicate subrecipient monitoring requirements to the County. Consequently, the County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented. Responsible Individuals: Dana Aschenbrenner, Finance Director Corrective Action Plan: This finding is due in part to the fiscal agent agreement with Iowa Workforce Development which does not state that subrecipient monitoring has to be done. Recently, Iowa Workforce Development received a finding from the Department of Labor stating that the fiscal agent agreements improperly place the liability of disallowed costs off on the fiscal agent. This was incorrect, the liability was to stay with the local CEOs. In the wake of the finding, IWD is reissuing the contracts out to the regions to create compliant subrecipient entities within each, and then new fiscal agent agreements will be issued. Additionally, Johnson County will be ending it fiscal agent agreement and no longer continue to be the fiscal agent as of June 30, 2023. Anticipated Completion Date: Ongoing

View Audit 347531

Finding 529227 (2023-003)

Material Weakness 2023

City of Jamestown, New York

NY

Subrecipient Monitoring Period of Performance Reporting

The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported and proper revenue loss amounts are recognized.

View Audit 347241

Finding 529207 (2023-005)

Significant Deficiency 2023

Ruby's Place

CA

Subrecipient Monitoring Reporting

RP has developed a Subrecipient Monitoring Checklist and will consistently complete it for each subrecipient organization. The checklist will document required oversight activities including financial and programmatic reviews and compliance verification. RP will require all subrecipient monitoring r...

RP has developed a Subrecipient Monitoring Checklist and will consistently complete it for each subrecipient organization. The checklist will document required oversight activities including financial and programmatic reviews and compliance verification. RP will require all subrecipient monitoring reports to be signed and reviewed by designated personnel to ensure accountability. Documentation will be saved in a centralized location to maintain complete and organized records of all subrecipient oversight activities. RP will develop a formalized communication process to ensure all subrecipients receive and acknowledge reporting timelines in accordance with federal grant requirements. Reminders and follow-ups will be scheduled to ensure timely submission and review of required reports.

View Audit 347196

Finding 529192 (2023-002)

Material Weakness 2023

City of Cupertino

CA

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

Beginning with the March 2024 reporting period, the City implemented a formal control framework designed to segregate the duties associated with the preparation, review, and submission of ARPA Project and Expenditure reports, in alignment with SEFA (Schedule of Expenditures of Federal Awards) report...

Beginning with the March 2024 reporting period, the City implemented a formal control framework designed to segregate the duties associated with the preparation, review, and submission of ARPA Project and Expenditure reports, in alignment with SEFA (Schedule of Expenditures of Federal Awards) reporting requirements. This enhanced control structure ensures that no single individual is responsible for all stages of the reporting process, thereby strengthening the City's internal control over federal awards. Furthermore, the City has adopted a strict reporting schedule to guarantee the timely submission of all ARPA-related reports. Responsible Person: Finance Manager Expected Implementation Date: April 2024

View Audit 347168

Finding 528740 (2023-003)

Significant Deficiency 2023

Action Against Hunger - USA

NY

Subrecipient Monitoring § 200.332

Views of Responsible Officials: Action Against Hunger - USA will update its subrecipient monitoring procedures to ensure a formalized process for obtaining, reviewing and documenting subrecipient audit reports in a timely manner. Key personnel involved in subrecipient oversight will receive addition...

Views of Responsible Officials: Action Against Hunger - USA will update its subrecipient monitoring procedures to ensure a formalized process for obtaining, reviewing and documenting subrecipient audit reports in a timely manner. Key personnel involved in subrecipient oversight will receive additional training concerning the requirements for subrecipient monitoring in accordance with 2 CFR 200.332.

View Audit 346792

Finding 528739 (2023-002)

Significant Deficiency 2023

Action Against Hunger - USA

NY

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

Views of Responsible Officials: Action Against Hunger - USA will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.

View Audit 346792

Finding 528517 (2023-002)

Significant Deficiency 2023

Sacramento Lgbt Community Center

CA

Reporting Subrecipient Monitoring Significant Deficiency

Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this f...

Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this finding. The delinquency was caused by staff turnover in the key positions and accounting contractor delays responsible for the preparation of the Audited Statements and Schedule of Expenditures of Federal Awards. Corrective Action: The Organization has hired a Chief Operating Officer (COO) who has direct responsibility for the audit process. In addition, the Organization has engaged a new accounting group to perform the accounting tasks necessary to complete the audit timely. Project Completion date: August 2024

View Audit 346526

Finding 528439 (2023-001)

Significant Deficiency 2023

City of Ferndale

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale 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 Ferndale 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 for ensuring compliance with federal procurement requirements. Name, address, and telephone of City’s contact person: Finance Director Danielle Ingham 2095 Main Street Ferndale, WA 98248 (360) 384-4302 Corrective action the auditee plans to take in response to the finding: The City is currently in the process of adopting a comprehensive purchasing and procurement policy, with the goal of implementing the major components of these policies by the end of April 2025. Although the City has consistently followed established purchasing procedures, including redundant reviews and purchasing limits, these practices have occasionally varied across departments and have not been formally codified. The City acknowledges that formal adoption of purchasing policies not only ensures consistency in procurement practices across the organization but also serves as a valuable resource for employee training, particularly when making purchasing decisions that are uncommon for the jurisdiction. In recent years, the City has reexamined its broad range of financial responsibilities, including procurement, and has considered delaying the adoption of new policies until the landscape of these changes stabilizes. However, in its ongoing commitment to continuous improvement, the City has determined that adopting purchasing and procurement policies that address the majority of the City’s procurement decisions is the most effective course of action. These policies will be subject to ongoing refinement and updates over time. The City remains receptive to insights and recommendations, such as those provided by the SAO, which contribute to the enhancement of its processes. Anticipated date to complete the corrective action: April 2025.

View Audit 346438

Finding 528196 (2023-005)

Material Weakness 2023

Will County Regional Office of Education

IL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.334

Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...

Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254 Questioned Costs: $1

Finding 526910 (2023-002)

Material Weakness 2023

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Subrecipient Monitoring

The Office updated the policies and procedures regarding the monitoring process for sub-recipients. The implementation of the new strategies for carrying out the Monitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessi...

The Office updated the policies and procedures regarding the monitoring process for sub-recipients. The implementation of the new strategies for carrying out the Monitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessions required per year and ensure the proper management of federal funds by the sub-recipients. We will continue to carry out the Risk Monitoring sessions strenously to achieve 100% compliance with the required monitoring sessions. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)

View Audit 346029

Finding 526909 (2023-001)

Material Weakness 2023

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Subrecipient Monitoring Material Weakness Reporting § 200.512

As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...

As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)

View Audit 346029

Finding 526850 (2023-002)

Material Weakness 2023

Edna Martin Christian Center, Inc.

IN

Subrecipient Monitoring Reporting Material Weakness § 200.305 § 200.502 § 200.510

A grant manager and grant-financial coordinator have been hired to work with the finance team to communicate the whole gamut of applicable elements of ASC 606. Also, we are purchasing a grant management system—not a manual Excel sheet- that can scan grants and identify conditions and restrictions.

View Audit 345960

Finding 526778 (2023-002)

Material Weakness 2023

East Arkansas Area Agency on Aging, Inc.

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documen...

Expenditures are required to be supported by a purchase order, work order or purchase requisite, along with all receipts. These requests are reviewed by the Director of Finance and the Executive Director for approval. All expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been obtained. The expenditure is then entered into our accounting software, which is then approved by the Executive Director. These processes have been implemented in 2024 to ensure segregation of duties and that all transactions and entries into our accounting software are reviewed and approved by either the Director of Finance and/or the Executive Director. Management identified these issues during the 2024 FY and has implemented new processes or procedures to strengthen our internal controls.

View Audit 345812

Finding 526661 (2023-002)

Material Weakness 2023

Foresthill Union School District

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

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

View Audit 345656 Questioned Costs: $1

Finding 526577 (2023-010)

None 2023

County of Bradford, Pennsylvania

PA

Subrecipient Monitoring Reporting

Planned corrective Action: Bradford County will prepare an updated Subrecipient agreement and initiate a monitoring program to follow DHS Single audit requirements. Person Responsible: Michelle Shedden, Chief Clerk Anticipated Completion Date: 6/1/2025

View Audit 345545

Finding 526008 (2023-002)

Significant Deficiency 2023

Regional Youth Adult Social Action Partnership, Inc.

CT

Reporting Subrecipient Monitoring Significant Deficiency

Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current acc...

Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt a7nd a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting.

View Audit 345147

Finding 525896 (2023-001)

Material Weakness 2023

Moses Lake School District No. 161

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls and did not comply with allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Mitch Thompson 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: While the district concurs with the finding that it didn’t have adequate internal controls during the 2022-23 school year, the district disagrees that the monies were not spend on allowable costs under the grants. The district has changed leadership as well as accounting staff. Following the change, the new Executive Director of Finance & Operations instituted measures to ensure that the district complies with grant claims and journal entry procedures. One of the changes was that the person who inputs the journal entries has those entries reviewed by another person. This means that if the Accounting Supervisor inputs the journal entry, the Executive Director of Finance & Operations reviews the entry for accuracy as well as if the expenditures are allowable under the new account code(s). One of the other changes put into place was the implementation of uploading the supporting documentation into the accounting system the district uses so that the documentation doesn’t get lost or misplaced. The district realizes the importance of verifying expenditures and internal reviews to ensure accuracy and these two actions by the district will ensure compliance and proper internal controls. Anticipated date to complete the corrective action: 12/31/2024

View Audit 345047 Questioned Costs: $1

Finding 525882 (2023-007)

Material Weakness 2023

County of Solano

CA

Subrecipient Monitoring § 200.331 § 200.501 § 200.521

Federal Agency: U.S. Department of Transportation Program/Cluster: Highway Planning and Construction Federal Assistance Listing Number: 20.205 Pass‐through: California Department of Transportation Award No. and Year: 5923, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Ma...

Federal Agency: U.S. Department of Transportation Program/Cluster: Highway Planning and Construction Federal Assistance Listing Number: 20.205 Pass‐through: California Department of Transportation Award No. and Year: 5923, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. All Public Works contracts receiving federal funding will be evaluated to determine if the vendor is a contractor or subrecipient going forward. This practice is already followed for the other divisions within the Department, and Public Works will now be included. Responsible Individual(s): James Bezek, Director of Resources Management Anticipated Completion Date: June 30, 2024

View Audit 345033

Finding 525879 (2023-006)

None 2023

County of Solano

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compl...

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Assistance Listing Number: 93.323 Pass‐through: California Department of Public Health Award No. and Year: COVID-19ELC48, COVID-19ELC106, 2021/2022 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance, Instances of Noncompliance Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. The purchasing division of General Services is in the process of updating the County’s purchasing and contracting policy. Input from stakeholders is being sought and an outside vendor engaged to assist with revisions. Responsible Individual(s): Lorraine Tang, Support Services Manager Anticipated Completion Date: June 2025

View Audit 345033

Finding 525871 (2023-003)

Material Weakness 2023

County of Solano

CA

Subrecipient Monitoring Reporting Material Weakness § 200.303

Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Reporting Type of Finding: Material Weakness in In...

Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: The County spent many months contacting multiple agencies trying to report through the FSRS system on the multiple Housing Voucher awards, with no success. The County’s assigned Housing and Urban Development (HUD) office is the San Francisco regional office. Per their director, “These are systems that we don’t work with in HUD PIH so I won’t be able to be of assistance relative to this.” The County is unable to complete FFATA reporting for reasons outside of the County’s control. Responsible Individual(s): James Bezek, Director of Resources Management Anticipated Completion Date: Because the corrective action is outside of the County’s control, we cannot determine an anticipated completion date.

View Audit 345033

Finding 525869 (2023-002)

Material Weakness 2023

County of Solano

CA

Subrecipient Monitoring § 200.331 § 200.521

Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material ...

Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Housing Voucher Cluster Federal Assistance Listing Number: 14.871, 14.879 Pass‐through: n/a – direct award Award No. and Year: CA131, 2022/2023 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: The subrecipient agreement was updated to include required federal award identification elements and was approved by the Board of Supervisors and executed on July 25, 2023. Discussion between the County and the City of Vacaville, including several meetings about the new contract took place throughout the audit period of July 1, 2022 and June 30, 2023. The risk assessment was completed in November 2022. The risk assessment will be updated on an annual basis going forward. A site visit was conducted in December 2022. Monitoring activities were occurring for this contract but were not formally documented. Documentation will be retained as support monitoring activities are occurring for this contract going forward. Responsible Individual(s): James Bezek, Director of Resources Management Anticipated Completion Date: June 30, 2024

View Audit 345033

Finding 525350 (2023-001)

None 2023

Team Management 2000, Inc.

NJ

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in ac...

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in accordance with the required deadlines. To address this, we will implement the following corrective actions: 1. Enhanced Internal Timeline: We will establish an internal deadline for audit-related documentation and review, allowing sufficient time for finalization before the official reporting deadline. 2. Increased Coordination: Management will work closely with auditors and key stakeholders throughout the audit process to ensure timely responses and resolution of outstanding items. 3. Resource Allocation: Additional internal resources will be dedicated to supporting the audit process, ensuring that necessary documentation and financial records are prepared in advance. 4. Regular Progress Monitoring: We will implement periodic check-ins during the audit period to track progress and address any potential delays proactively. We are confident that these measures will improve our ability to meet future reporting deadlines and enhance overall efficiency in the audit process.

View Audit 344570

Finding 525293 (2023-004)

Material Weakness 2023

African American Child Wellness Institute

MN

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-004 Noncompliance-Reporting Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The report for the year ende...

Finding 2023-004 Noncompliance-Reporting Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The report for the year ended December 31, 2022, was not filed within the required report submission period. Actions Planned in Response to the Finding: Prior to 2022, the Organization barely had the infrastructure to fully run a non-profit organization. The state legislature has been kind to provide funding to build the infrastructure within the organization. The learning curve has been steep but senior management staff and Board members in understanding the federal requirements. With adequate resources, the Organization is on track to accelerate the submission of future audit reports henceforth. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: July 15, 2025

View Audit 344524

Finding 525285 (2023-002)

Material Weakness 2023

African American Child Wellness Institute

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2023-002 Noncompliance-Allowable Costs/Costs Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: Emplo...

Finding 2023-002 Noncompliance-Allowable Costs/Costs Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: Employee time sheets do not identify the hours charged to each federal grant, and do not identify hours worked by employees on non-federal grants. Actions Planned in Response to the Finding: The timeline for hiring an in-house accountant is very compressed. The in-house accountant will undergo various training on Uniform Guidance and federal grant management. These training programs will help the organization to create a system of time and effort reporting that will meet the Standards for Documentation of Personnel Expenses included in OMB Uniform Guidance. Specifically, time sheets will be redesigned to ensure that employees record hours charged to each federal grant, any other projects, and administrative time. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2025

View Audit 344524 Questioned Costs: $1

Corrective Action Plans

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