Corrective Action Plans

Finding 498964 (2023-001)

Material Weakness 2023

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.213

Planned Corrective Action: Choose New Jersey (“CNJ”) understands the findings outlined in the audit report. CNJ has updated its procurement procedures for the federal grant to align with 2 CFR section 200.213 and 2 CFR section 180.300. To ensure that vendors supporting efforts on the federal grant a...

Planned Corrective Action: Choose New Jersey (“CNJ”) understands the findings outlined in the audit report. CNJ has updated its procurement procedures for the federal grant to align with 2 CFR section 200.213 and 2 CFR section 180.300. To ensure that vendors supporting efforts on the federal grant are not suspended or debarred from doing business with the federal government, CNJ has added a task in our Procurement Summary (procurement checklist) that specifically requires the project manager and CAO to verify the vendor’s eligibility in the System for Award Management ("SAM") maintained by the General Services Administration ("GSA") (available at SAM.gov). In addition to the verification that the vendor is NOT prohibited (debarred or suspended) from providing services to or contracting with the United States government, CNJ will retain a copy of the verification for the procurement file. This action will be completed during the vendor evaluation stage of the procurement and before contract is awarded to the vendor. It should be noted that the vendors selected for testing for 2023 were found to be in good standing. Corrective Action incorporation has already begun and will be fully implemented by 10/15/2024. Name of Contact Person: Jen Lenhardt, CAO, Choose New Jersey, Inc. One Gateway Center 11-43 Raymond Plaza West – Suite 1420 Newark, NJ 07102 609.293.1423 jlenhardt@choosenj.com

View Audit 321779

Finding 498960 (2023-002)

Material Weakness 2023

County of Armstrong

PA

Subrecipient Monitoring

Finding 2023-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monit...

Finding 2023-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls. Anticipate Completion Date: Immediate

View Audit 321776

Finding 498959 (2023-003)

Material Weakness 2023

County of Armstrong

PA

Subrecipient Monitoring

Finding 2022-003 Subrecipient Monitoring AL 14.231 Emergency Solutions Grant Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedu...

Finding 2022-003 Subrecipient Monitoring AL 14.231 Emergency Solutions Grant Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls. Anticipate Completion Date: Immediate

View Audit 321776

Finding 498958 (2023-003)

Significant Deficiency 2023

City of Rohnert Park

CA

Reporting Subrecipient Monitoring § 200.328

Finding 2023-003 Reporting – Internal Control and Compliance over Reporting Information on the Federal Program: Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: Department of Treasury Pass-Through Entity: N/A ...

Finding 2023-003 Reporting – Internal Control and Compliance over Reporting Information on the Federal Program: Assistance Listing Number: 21.027 Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: Department of Treasury Pass-Through Entity: N/A Federal Award Number and Award Year: N/A - FY22-23 Criteria: Title 2 - Grants and Agreements. Subtitle A - Office of Management and Budget Guidance for Grants and Agreements. Chapter II - Office of Management and Budget Guidance. Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D - Post Federal Award Requirements. Performance and Financial Monitoring and Reporting. §200.328 – Financial Reporting (2 CFR 200.328): Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Title 31 – Money and Finance: Treasury. Subtitle A – Office of the Secretary of the Treasury. Part 35 – Pandemic Relief Programs. Subpart A – Coronavirus State and Local Fiscal Recovery Funds. § 35.4 Reservation of authority, reporting. (c) Reporting and requests for other information. During the period of performance, recipients shall provide to the Secretary periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory’s tax revenue sources, and such other information as the Secretary may require for the administration of this section. In addition to regular reporting requirements, the Secretary may request other additional information as may be necessary or appropriate, including as may be necessary to prevent evasions of the requirements of this subpart. False statements or claims made to the Secretary may result in criminal, civil, or administrative sanctions, including fines, imprisonment, civil damages and penalties, debarment from participating in Federal awards or contracts, and/or any other remedy available by law. Condition: For the Coronavirus State and Local Fiscal Recovery Funds (SLFRF), the City did not submit the reports within the required deadline: Report Type Report Type Period Date Due Date Submitted Project and Expenditure Report Performance Report 1/1/23-3/31/23 4/30/2023 5/3/2023 Project and Expenditure Report Performance Report 4/1/23-6/30/23 7/31/2023 8/25/2023 Four (4) performance reports were tested and two (2) of the reports tested were not submitted by the required deadline. In addition, expenditure information reported on the Project and Expenditure Reports were not supported by the City’s accounting records and did not match expenditures reported on the SEFA. This was due to the City not reporting the Revenue Replacement project expenditures of $4,821,936. The City’s Corrective Action Plan: The City concurs with the auditors’ finding. The City will take steps to improve identification and monitoring of required grantor reporting deadlines. Contact person responsible for corrective action: Betsy Howze, Interim Finance Director Anticipated completion date: June 30, 2024

View Audit 321774

Finding 498956 (2023-005)

Material Weakness 2023

City of Bluffton

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindia...

FINDING 2023-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All bids going out will include a Suspension and Debarment declaration that all bidders will need to fill out and sign, and the bid packets, including completed declaration, will be reviewed and approved by governance and management. Anticipated Completion Date: immediately

View Audit 321762

Finding 498955 (2023-004)

Material Weakness 2023

City of Bluffton

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindi...

FINDING 2023-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Bri Lautzenheiser Contact Phone Number and Email Address: bri@blufftonindiana.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All bids going out will include a Suspension and Debarment declaration that all bidders will need to fill out and sign, and the bid packets, including completed declaration, will be reviewed and approved by governance and management. Anticipated Completion Date: immediately

View Audit 321762

Finding 498921 (2023-001)

Significant Deficiency 2023

Adventist Health System Sunbelt Healthcare Corporation

FL

Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance § 200.303

Corrective Action Plan December 31, 2023 Federal Award Findings and Questioned Costs – For the Year Ended December 31, 2023 Finding 2023-001 Information on the federal program: Federal Grantor: United States Department of Health and Human Services and Department of Defense Assistance Listing No...

Corrective Action Plan December 31, 2023 Federal Award Findings and Questioned Costs – For the Year Ended December 31, 2023 Finding 2023-001 Information on the federal program: Federal Grantor: United States Department of Health and Human Services and Department of Defense Assistance Listing No.: Various; Research and Development Cluster Period of Performance: January 1, 2023 – December 31, 2023 Views of responsible officials and planned corrective actions: Management agrees with the finding. Management plans to add controls to validate the accuracy of the suspension and debarment search results performed by the third-party service provider when the search results in no match. In addition, management plans to implement a process over the reconciliation of the vendor and supplier list to the third-party service provider list to ensure completeness of the suspension and debarment checks performed. Responsible official: Stacey Wilson, Director Grants Management Anticipated completion date: December 31, 2024

View Audit 321761

Finding 498917 (2023-003)

Material Weakness 2023

Forth

OR

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there...

Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding firsttier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and the following actions have been taken to improve the situation. We hired a Contracts & Compliance Manager in 2024 who is now responsible for reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the reporting due date. Additionally, we established written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2024

View Audit 321749

Finding 498915 (2023-001)

Significant Deficiency 2023

Forth

OR

Subrecipient Monitoring § 200.303 § 200.332

2023-001 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish or...

2023-001 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding the contracting and monitoring of subrecipients that are in line with Uniform Guidance requirements, as well as establish organizational controls to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and will implement the following action steps to improve the situation. We will create and document a procedure which ensures we obtain audits on an annual basis from our subrecipients. This procedure will be implemented by October 31, 2024. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: October 31, 2024

View Audit 321749

Finding 498902 (2023-001)

Significant Deficiency 2023

The Rogosin Institute, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Information on the federal program: Grantor: U.S Department of Defense, U.S. Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 ...

Information on the federal program: Grantor: U.S Department of Defense, U.S. Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN / Pass-Through Entity (if applicable) / Pass-Through Entity Identifying Number (if applicable): 12.420 / W81XWH2110945 / Royal Institution for the Advancement of Learning / McGill University / PT89891 93.847 / RC2DK125960 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-04/ROGOSIN 93.847 / U01DK123786 / University of Washington / UWSC11731 Views of responsible officials and planned corrective actions: Management concurs with this audit finding and will further enhance the suspension and debarment process and controls to meet the requirements of 2 CFR part 200. Name of responsible official: Name – Lauren Everson Title – Director of Finance, NYP Phone: (212-297-3325) Email: jrh9009@nyp.org Projected completion date: December 31, 2024

View Audit 321719

Finding 498900 (2023-001)

Significant Deficiency 2023

City of Charleston, South Carolina

SC

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

View Audit 321709

Finding 498881 (2023-001)

Significant Deficiency 2023

United Voices for Newcomer Rights

NM

Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.1 § 200.303

Recommendation UVNR should implement procedures to ensure thorough monitoring and accurate accounting of all subrecipient expenditures. Subrecipients should be required to submit properly supported invoices with their reimbursement requests. It is also recommended that authorized gra...

Recommendation UVNR should implement procedures to ensure thorough monitoring and accurate accounting of all subrecipient expenditures. Subrecipients should be required to submit properly supported invoices with their reimbursement requests. It is also recommended that authorized grant personnel diligently review and approve these invoices to ensure that reimbursements are made only for actual expenditures. Management Response Corrective Action: 1. Meet with subrecipient to clarify compliance issues with 2023 disbursements and to discuss plans of action for 2024 through grant period end (occurred on 9/10/24). 2. Subrecipient will invoice monthly providing grant personnel with an invoice and general ledger of expenses. 3. Grant personnel will adopt a policy of reviewing subrecipient’s monthly invoices and supporting documents, including adding a requirement for grant personnel to approve and sign subrecipient invoices before drawing down from the federal award’s payment management system. 4. Signed and approved grant invoices and supporting documentation will also be shared with accounts for approval before drawing down from the federal award’s payment management system. 5. Grant personnel will meet regularly with accountants for thorough and continuous monitoring of the award, including accurate accounting of subrecipient funds Due Date of Completion: September 30, 2024 - ongoing Responsible Party(ies): Co-Executive Directors

View Audit 321664

Finding 498872 (2023-001)

Material Weakness 2023

Council of Community Services

WY

Internal Control / Segregation of Duties Subrecipient Monitoring

Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a materi...

Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a material misstatement if present. Due to the size of the Council's staff, it is anticipated that this will be an ongoing finding. Compensation controls are in place; however, this continues to be an ongoing finding. Recommendation-In our judgment, managment and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness wiht possible compensating controls such as close supervision and monitoring by management and the Board of Directors. Corrective Action Planned- The Council of Community Services has a full-time bookkeeper with adequate experience, continues to have Board involvement, and actively seeks new Board members with financial expertise. We also have a board member who is a Certified Public Accountant that also sits on the Finance Committee of the Board. This additional oversight adds layers of supervision and monitoring which should allow any intentional fraud or unintentional errors to be prevented and detected and corrected in a timely manner. Contact-Mikel Scott, Executive Director Anticipated Completion Date-Due to the size of the staff, this is expected to be an ongoing finding, all compensating controls have been in place since 2015.

View Audit 321651

Finding 498866 (2023-001)

None 2023

City of Bayonne

NJ

Subrecipient Monitoring § 200.339

The City will devise subrecipient monitoring procedures.

View Audit 321620

Finding 498864 (2023-001)

None 2023

District of Columbia Primary Care Association

DC

Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: This condition was primarily the result of a subrecipient not having a verifiable Unique Entity Identifier (UEI) and/or registration in the Systems for Award Management (SAM.gov) registry. A UEI is a required field on the Federal Funding...

Views of Responsible Officials and Planned Corrective Actions: This condition was primarily the result of a subrecipient not having a verifiable Unique Entity Identifier (UEI) and/or registration in the Systems for Award Management (SAM.gov) registry. A UEI is a required field on the Federal Funding Accountability & Transparency Act Subaward Reporting System (FSRS) for FFATA reporting and this particular subrecipient’s lack of a UEI hindered the Organization from reporting on the subrecipients one-time subaward. Starting in July of 2024, before any subaward engagement or contracting occurs, all potential subrecipients will be required by the Organization to provide evidence of their UEIs and active registration on SAM.gov. Additionally, all program and compliance staff responsible for federally funded programs will be re-trained on federal FFATA reporting requirements. The Organization will also review its compliance monitoring system to ensure that potential subrecipient and contractors are registered in SAM.gov as well as meet basic requirements for federal procurement guidelines. Responsible Official: Peter Kiburi, Senior Director of Finance

View Audit 321617

Finding 498858 (2023-001)

Significant Deficiency 2023

King County Regional Homelessness Authority

WA

Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE King County Regional Homelessness Authority January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the Authority for findings reported in this report in accordance with Title 2 U.S. Code of...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE King County Regional Homelessness Authority January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the Authority for findings reported 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 Authority’s internal controls were inadequate for ensuring compliance with federal requirements for subrecipient monitoring. Name, address, and telephone of Authority contact person: James Rouse, CFO, 400 Yesler Way, Seattle WA 98104, 206-795-4613 Corrective action the auditee plans to take in response to the finding: • Implement system-driven and nonmanual processes with software solutions (e.g., Salesforce). • Continue strengthening internal controls with consistent and repeatable processes utilizing online forms and detailed procedures. • Enhance staffing where needed and increase training to support continuous improvement efforts. • Refine contract review, approval, and monitoring processes to incorporate internal and external stakeholders’ input and suggestions. Anticipated date to complete the corrective action: 10/31/2024

View Audit 321608

Finding 498857 (2023-001)

Material Weakness 2023

Huntington County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with State and Local Fiscal Recovery Funds (SLFRF) award funds, recipients are requi...

FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with State and Local Fiscal Recovery Funds (SLFRF) award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. “Covered transactions” include by are not limited to contracts for goods and services awarded under a non-procurement transaction (i.e. grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered transaction with that person. Upon inquiry of the County in order to review the procedures in place for verifying that an entity with which it plans to enter into a covered transaction is not su spended, debarred, or otherwise excluded the County explained their process was for the Commissioner’s Secretary to provide a list of vendors to the County Auditor’s office. The County Auditor, or designee, then verified each vendor on the SAMs website to ensure they were not suspended, debarred or otherwise excluded. A copy of the verification was retained in the Auditor’s files. A population of 13 covered transactions was identified. Five covered transactions were selected for testing. Of the five tested, the County did not have documentation that three of the vendors were verified to ensure they were not suspended, debarred or otherwise excluded. Contact Person Responsible for Corrective Action: County Commissioners & Auditor Jill Landrum Contact Phone Number and Email Address: 260-358-4805 Views of Responsible Officials: The Auditor concurs with Finding 2023-001, and has spoken with the Commissioner’s Office Manager Bridgett Burkhart to discuss changes needed for the previous policy implemented. Description of Corrective Action Plan: We will enlist the assistance of County Attorney Robert Garrett to prepare a document that can be sent to any vendor in January of each year, that the County anticipates paying more than $25,000 over the course of the year. Anticipated Completion Date: January 2025

View Audit 321607

Finding 498849 (2023-002)

Material Weakness 2023

Town of Pendleton

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2023-002 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Number: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. The Town passed Resolution R24-13, Procurement of Federal Grants/Funds, out...

Finding 2023-002 Contact Person Responsible for the Corrective Action: Willie Boles Contact Phone Number: 765-778-7937 Views of the Responsible Official: We concur with the findings. Description of Corrective Action Plan: 1. The Town passed Resolution R24-13, Procurement of Federal Grants/Funds, outlining the procedures to follow when procuring purchases made with federal funds. This includes the form and informal procurement method. 2. Within Resolution R24-13, it states that the Town will check for Suspension and Debarment for any vendor expenditures over $25,000. 3. The Town passed Resolution R24-12, cost Principles for Spending Federal Funds, for the efficient and effective administration of future grant funds. Anticipated Completion Date: August 261\ 2024 100

View Audit 321596

Finding 498825 (2023-004)

Material Weakness 2023

Winner Regional Healthcare Center

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the requir...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster FFAL #10.766 Finding Summary: The Center did not have a formal process in place for formal review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: Management will include the Debt Reserve balance reporting in the Governing Board Packets each month for review and approval to meeting the required minimum balance. Anticipated Completion Date: 2025

View Audit 321577

Finding 498821 (2023-006)

Material Weakness 2023

Jefferson County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303 § 200.334

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDB...

FINDING 2023-006 Finding Subject: Community Development Block Grants/ State’s program and non-Entitlement Grants in Hawaii Reporting Summary of Finding: Reporting - Material Weakness, Modified Opinion Supporting documentation was not retained to be able to verify the information presented in the CDBG-CC Report on Jobs Retained report. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The original Corrective Action plan from 2021 audit was not followed once the previous employes was no longer with Jefferson County. The current employee will be documenting all reporting requirements with the Auditor’s Office and retaining a copy of the balance. Jefferson County is also working with Department of Housing and Urban Development to eliminate the loan cycle and establish a one time grant. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498819 (2023-004)

Material Weakness 2023

Jefferson County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-004 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery funds- Suspension and Debarment Summary of Finding: Suspension and Debarment - Audit findings: Material Weakness, Modified Opinion Verification was not being performed to determine if vendors were suspended, debar...

FINDING 2023-004 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery funds- Suspension and Debarment Summary of Finding: Suspension and Debarment - Audit findings: Material Weakness, Modified Opinion Verification was not being performed to determine if vendors were suspended, debarred, or excluded from participating in federal awards. Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-274-3866 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the findings. Explanation and Reasons for Disagreement: n/a Description of Corrective Action Plan: The Auditor’s Office is working on a Procurement Policy to be presented to Commissioners. Disbursements from ARPA funds will strictly follow this policy. Any disbursements must comply with an agreement stating they, or the company have not been disbarred. Anticipated Completion Date: 12-31-2024

View Audit 321561

Finding 498811 (2023-002)

Material Weakness 2023

Catherine's Health Center

MI

Special Tests & Provisions Subrecipient Monitoring Eligibility

Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and quarterly revie...

Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and quarterly review and testing of compliance with Center sliding fee discount policy is ongoing.

View Audit 321531

Finding 498802 (2023-001)

Material Weakness 2023

Lagrange County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order t...

FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Suspension and Debarment Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA. We did correct the process after our last audit, but did not go back to earlier contracts / purchases to ensure compliance requirements for suspension and debarment were updated. Description of Corrective Action Plan: The County will establish an internal control system of checking Excluded Parties List System, collecting a certification from that person or adding a clause or condition to the covered transaction with that person for all vendors equal to or in excess of $25,000 for SLFRF award funds to ensure such contractors and subrecipients are not suspended, debarred or otherwise excluded. Copies of supporting documents to be retained. Anticipated Completion Date: Implementation will begin immediately.

View Audit 321516

Finding 498798 (2023-004)

None 2023

Inspiration Ministries, Inc.

IN

Subrecipient Monitoring Reporting § 200.508

Management will continue to ensure that the Schedule of Expenditures of Federal Awards is complete. Inspiration did prepare the 2023 SEFA, and it was delivered to the auditors immediately in April 2024 at the beginning of our audit.

View Audit 321507

Finding 498770 (2023-001)

Material Weakness 2023

Alternatives to Hunger

WA

Subrecipient Monitoring Eligibility Material Weakness

In mid-2024 the organization implemented procedures to collect client intake data at the largest program identified in testing and expects to be following intake guidelines for all programs by the end of 2024.

View Audit 321466

Corrective Action Plans

Filters