Corrective Action Plans

Finding 480928 (2023-002)

Material Weakness 2023

NE

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

FINDING 2023-002: Procurement Please provide an explanation of how your organization plans to resolve procurement error moving forward The Simple Foundation has implemented a newly developed procurement policy that aligns with the Uniform Guidance procurement standards. Moving forward, this policy w...

FINDING 2023-002: Procurement Please provide an explanation of how your organization plans to resolve procurement error moving forward The Simple Foundation has implemented a newly developed procurement policy that aligns with the Uniform Guidance procurement standards. Moving forward, this policy will be strictly followed for all agreements and transactions under the Federal procurement requirements within Uniform Guidance. Attached below in the procurement policy and the Purchase Justification Form. Reasonable completion date: 08/04/2024 Responsible Party: D&K Financial, Compliance

View Audit 317033

Finding 480921 (2023-009)

None 2023

City of Derby, Connecticut

CT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Finance Department and/or the Board of Education annually prepare the Schedule of Expenditures of Federal Awards and State Financial Assistance to be presented to the auditor for audit. The auditor can then render an opinion with respect to compliance with and ...

Recommendation: We recommend that the Finance Department and/or the Board of Education annually prepare the Schedule of Expenditures of Federal Awards and State Financial Assistance to be presented to the auditor for audit. The auditor can then render an opinion with respect to compliance with and internal control over compliance with laws, regulations, contracts and grants. This will provide the proper segregation of responsibilities over the preparation of the schedules and the rendering of an opinion of these schedules. Management’s Response: The City and BOE will prepare the Schedules of Expenditures of Federal and State Financial Assistance going forward.

View Audit 317016

Finding 480883 (2023-005)

Significant Deficiency 2023

Anoka County

MN

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Acti...

Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Action Planned: Anoka County Community Development staff is implementing procedures to ensure the completion of reports required by Federal Funding Accountability and Transparency Act (FFATA). As part of the procedures, staff will establish and maintain effective internal controls over the federal award to ensure compliance with federal statutes and regulations, along with the terms and conditions of the federal award. Community Development will consult with the U.S. Department of Housing and Urban Development (HUD) on how best to correct reporting. Moving forward, Federal Funding Accountability and Transparency Act (FFATA) reporting will be completed promptly within the required 30 days for applicable subawards of $30,000 or more. This task has been added to the annual contracting process and to assist with tracking, this item has been added to the Community Development Block Grant (CDBG) sub-recipient check list. Anticipated Completion Date: By July 31, 2024, Community Development staff will add required PY 2023 and PY 2022 CDBG recipients of grants or cooperative agreements to the Federal Subaward Reporting System (FSRS) as required for subawards of $30,000 or more per the Federal Funding Accountability and Transparency Act (FFATA).

View Audit 316995

Finding 480840 (2023-002)

Significant Deficiency 2023

Springfield Housing Authority

IL

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

FINDING 2023-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency " SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2023 FYE audit report. In 2023, the Spri...

FINDING 2023-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency " SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2023 FYE audit report. In 2023, the Springfield Housing Authority Housing Choice Voucher program delineated the following positions to undertake Income and rent calculations: one {l) Special Programs Coordinator, four (4) HCV Specialists and one {1) Program Integrity Specialist. Of those six (6) employees, only onehas a tenure longer than 12 months. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA expertenced a higher than usual turnover rate in the HCV positions that conduct rent calculations during the majority of FY2023. The Springfield Housing Authority hired third party consultants to assist with annualrecertificationsin the 3rd Quarter of 2023. The primary function of the Program Integrity Specialist position ls to audit and quality control tenant files and rent calculations conducted by HCV Specialists. The HCV Director and/or HCV Manager is responsible for reviewing 3% of recertiflcations audited by the Program Integrity Specialist position as an additional quality control measure. This error rate was directly attributable to the unprecedented turnover rate of HCV Specialists duringthe 2023 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Speclalist will conduct reviews of 100% of annual and interim recertificatlons for HCV program participants by December 31, 2024. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the HCV Specialists, monthly. • The HCV Director and/or Manager will review 10% of the recertifications audited by the Program Integrity Speclallst as an additional quality controlmeasure by December 31, 2024. • The HCV Director, HCV Manager, HCV Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in Housing Choice Voucher program income andrent calculations andprogram Integrity by December 31, 2024. • The HCV Manager will re-review the flies Identified with errors during the independent audit and resolve the errors in accordance with the SHA Administrative Plan and HUD rules and regulations by September 30, 2024. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2024

View Audit 316970

Finding 480839 (2023-001)

Significant Deficiency 2023

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

FINDING 2023-001 "Public Hous;ng Tenant Fffes - fllgibility- tnrerno/ Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2023 FYE audit report. The identified errors constitut...

FINDING 2023-001 "Public Hous;ng Tenant Fffes - fllgibility- tnrerno/ Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2023 FYE audit report. The identified errors constitute a 54% reduction in file errors from fY 2022. In 2023, the Springfield Housing Authority Public Housing program employed three (3} Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA continued to experience a higher than usual turnover rate Ir, the positions that conduct rent calculattons duringthe majority of FY2023. Thepositions began to stabilize by the 4th quarter of 2023. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specjalist position as an additional quality controlmeasure. Further, during the auditor's closeout meetingwith the SHA Management team, the auditors indicated that the SHA team conducted necessary file audits and identified deficiencies, however the corrections were not timely. This error rate was directly attributable to the continued high turnover rate of Occupancy Specialists during the 2023 fiscalyear. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertiflcations for publlc housing tenants by December 31, 2024. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2024. • The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal andexternal trainingopportunities In low rent public housingrentcalculations and program integrity by December 31, 2024. • The Asset Managers will re-review the files identified with erro)J.during the independent audit and resolve the errors in accordance with the SHA Admissions and Cbntl nued Occupancy Plan and HUD rules and regulations by September 30, 2024. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2024

View Audit 316970

Finding 480730 (2023-001)

Significant Deficiency 2023

Issaquah School District No. 411

WA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaqu...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal allowable activities and allowable costs requirements. Name, address, and telephone of District contact person: Cindy Feng, Controller 5150 220th Avenue S.E. Issaquah, WA 98029 (425)837-7139 Corrective action the auditee plans to take in response to the finding: The District used SCA funds to pay a vendor for locally produced dairy products for our schools that complied with the funding requirements. Invoices from the vendor show the total amount for each delivery but did not include item level details. With each delivery, a packing slip was provided to the Food Services Department staff members to confirm the receipt of approved items and reconcile for invoice approval. Once invoices were reconciled and properly approved with a signature indicating review, the District used the official invoice statement for payment processing and the delivery packing slip was no longer retained. To assist with the audit, the District provided auditors with the dairy vendor contract, vendor invoice statements, and an attestation letter from vendor stating the items purchased Issaquah School District 5150 220ᵗʰ Ave SE, Issaquah, WA 98029 phone: (425) 837-7000 https://www.isd411.org Page 64 Office of the Washington State Auditor sao.wa.gov conformed to the SCA item list. Unfortunately, these documents were deemed insufficient to allow SAO re-performing our internal controls to test its effectiveness. After SAO communicated the necessity for delivery packing slips in their testing, the District enhanced our current practice and began retaining all packing slips to support SAO’s internal control effectiveness review. We welcome any feedback to further strengthen our overall financial management practices moving forward. Anticipated date to complete the corrective action: June 2024

View Audit 316941 Questioned Costs: $1

Finding 480698 (2023-002)

Material Weakness 2023

Wayne State University Research and Technology Park in the City of Detroit

MI

Subrecipient Monitoring Material Weakness

Finding Number: 2023-002 Condition: The Organization did not have controls in place to ensure required FFATA reports were submitted in the period of time required. Planned Corrective Action: The subrecipient organizations and the amounts of each sub-award were included in the grant application. The ...

Finding Number: 2023-002 Condition: The Organization did not have controls in place to ensure required FFATA reports were submitted in the period of time required. Planned Corrective Action: The subrecipient organizations and the amounts of each sub-award were included in the grant application. The subrecipients were listed in the Organization’s Prime award Specific Terms and Conditions. The organization has implemented an FFATA policy handbook to ensure awareness of the filing timing requirements. This handbook has been included in the Organization’s Grant Award checklist for all federal grant awards. Contact person responsible for corrective action: Diana Goode, Chief Financial Officer, and Norma Jean Zaleski, Director of Grant and Fiscal Compliance Anticipated Completion Date: 12/31/2024

View Audit 316927

Finding 480695 (2023-001)

Significant Deficiency 2023

Southwest Mississippi Regional Medical Center

MS

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. D...

Finding 2023-001 – Allowable Activities and Costs of Provider Relief Fund Significant Deficiency in Internal Control over Compliance Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: None Criteria: Per 2 CFR 200.430(i), personnel costs charged to federal grants are required to be supported by documentation including time records. Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition: Our audit procedures over the calculation of COVID patient days used to allocate the payroll cost to the PRF/ARP federal program disclosed the amounts were not properly calculated. Cause: The Medical Center has controls in place to review the calculation; however, the control did not operate to identify an error in the calculation of COVID patient days. Effect: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Questioned Costs: None Perspective: The error in the calculation resulted in underreporting payroll costs allowed to be charged to PRF/ARP in the amount of $566,272. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Medical Center implement additional internal controls over compliance in order to properly identify any errors in calculation. Management’s Action Plan: The Medical Center will implement additional internal controls over compliance. Such controls will include verification of all calculations used by two parties, the Director of Finance and CFO as well as signoff on calculations. Name of Person Responsible for the Plan: Mallory Ginn, CFO Anticipated Completion Date of the Plan: 7/31/2024

View Audit 316922

Finding 480673 (2023-001)

None 2023

Riordan School Addition Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Addition Apartments agrees...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Addition Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 316881

Finding 480671 (2023-001)

None 2023

The Carpenter Housing Development Fund Co., Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Carpenter Apartments agrees with the aud...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 316880

Finding 480670 (2023-002)

Material Weakness 2023

Arizona Foundation for Human Service Providers

AZ

Subrecipient Monitoring § 200.330 § 200.332

Item: 2023-002 Assistance Listing Number: 21.027 Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Agency: U.S. Department of Treasury Pass-Through Agencies: State of Arizona, Office of the Governor Pass-Through Grantor Identifying Number: EL9HZNBAN1B9 Award Ye...

Item: 2023-002 Assistance Listing Number: 21.027 Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Agency: U.S. Department of Treasury Pass-Through Agencies: State of Arizona, Office of the Governor Pass-Through Grantor Identifying Number: EL9HZNBAN1B9 Award Year: July 1, 2022 – June 30, 2023 Compliance Requirement: Subrecipient Monitoring Criteria: In accordance with 2 CFR sections 200.330, .331, and .501(h), pass-through entities must (a) identify the award and applicable requirements, (b) evaluate the subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CR section 200.332(b), (c) monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR section 200.332(d) through (f), and (d) ensure accountability for any for-profit subrecipients. Condition: In connection with our testing of Arizona Foundation for Human Service Providers (the Foundation) subrecipient monitoring, we noted that the Foundation did not timely or effectively monitor the activities of subrecipients to ensure that the subawards were used for authorized purposes and complied with the terms and conditions of the subaward. Name of Contact Person: Candy Espino, President & CEO Phone Number: (602) 252-9363 Anticipated Completion Date: September 30, 2024 Views of Responsible Officials and Corrective Actions: Arizona Foundation for Human Service Providers will enhance their existing policies and procedures to ensure sufficient controls are in place to properly monitor subrecipients. We will also include specific enhancements to the ongoing post-payment review of subawards and well as supervision and review controls to ensure the procedures are performed in a timely and thorough manner.

View Audit 316869

Finding 480658 (2023-007)

Significant Deficiency 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Action taken in response to finding: ICS will train current and new staff regarding the importance of ensuring all documentation is in the file prior to scanning and that when the file is scanned all documentation is legible. Housing Specialists will continue to be trained on calculating HAP and th...

Action taken in response to finding: ICS will train current and new staff regarding the importance of ensuring all documentation is in the file prior to scanning and that when the file is scanned all documentation is legible. Housing Specialists will continue to be trained on calculating HAP and the importance of reviewing all documentation in the file prior to releasing payments to assure all rent amounts and dates are accurate and match what is being put into the system. RTAs and Leases should always be compared to assure the rent amount provided on the RTA matches the rent amount provided on the executed lease. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 316843

Finding 480653 (2023-006)

Significant Deficiency 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible f...

Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed, and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 316843

Finding 480648 (2023-005)

Significant Deficiency 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Eligibility

Action taken in response to finding: ICS will provide additional training to current and new staff regarding the importance of retaining Authorization For Release of Information documentation and the requirement that there are two Authorization forms saved and scanned with each file. ICS will also ...

Action taken in response to finding: ICS will provide additional training to current and new staff regarding the importance of retaining Authorization For Release of Information documentation and the requirement that there are two Authorization forms saved and scanned with each file. ICS will also request that staff review file as they are scanning to assure that documentation is included and scanned properly before saving and shredding the paper file. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 316843

Finding 480643 (2023-004)

Significant Deficiency 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Eligibility

ICS will provide additional training to current and new staff regarding the importance of retaining asset documentation. ICS will also request that staff review files as they are scanning to assure that documentation is included and scanned properly before saving and shredding the paper file. ICS ...

ICS will provide additional training to current and new staff regarding the importance of retaining asset documentation. ICS will also request that staff review files as they are scanning to assure that documentation is included and scanned properly before saving and shredding the paper file. ICS will also encourage staff provide in writing on the documents how they calculated what was entered. They can either circle the amount they are using or if a calculation is necessary they should write the equation on the verification so all parties know how they came to the amount they are entering into the file. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately.

View Audit 316843

Finding 480625 (2023-001)

Significant Deficiency 2023

The Utica Center for Development, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Planned Action: We will develop required written policies and procedures as required by the 0MB's Uniform Guidance.

View Audit 316821

Finding 480623 (2023-004)

Significant Deficiency 2023

St. Joseph County

IN

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331 § 200.332

Contact Person Responsible for Corrective Action: Abby Doyle, Chief Deputy Auditor Contact Phone Number: (574) 235-9668 ext.7201 Views of Responsible Official: We concur with the audit finding with respect to the monitoring of subrecipients for the American Rescue Plan funding. The County monitored...

Contact Person Responsible for Corrective Action: Abby Doyle, Chief Deputy Auditor Contact Phone Number: (574) 235-9668 ext.7201 Views of Responsible Official: We concur with the audit finding with respect to the monitoring of subrecipients for the American Rescue Plan funding. The County monitored the subrecipient agrees for the 50% matching requirement, and the subrecipient was paid properly. However, we did not obtain quarterly progress reports on the program. Description of Corrective Action Plan: On March 4, 2024, the County contacted each entity that signed a sub-recipient agreement for American Rescue Plan (ARP) funding and asked them to complete and sign the attached Proof of Project Efforts Schedule. The schedule provides the County with a description of the project and uses of ARP funds. In addition, the schedule provides a listing of project expenditures and paid invoices. The completed forms have been received and filed. Completion Date: March 29, 2024

View Audit 316813

Finding 480604 (2023-001)

None 2023

Borough of Lindenwold School District

NJ

School Nutrition Programs Subrecipient Monitoring Cash Management

Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board...

Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board - The responsible officials are in agreement with the calculation. COVID's financial impact on the food service fund and ultimately the food service reserves has created this inflated financial position. We will use these funds to continue to invest in our food service equipment as well as upgrade our food options and meal quality, within USDA regulations.

View Audit 316793

Finding 480511 (2023-002)

Significant Deficiency 2023

Southwest Ohio Regional Transit Authority

OH

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Views of Responsible Official: The Project Grant Administrator did prepare and submit the FRA quarterly reports. This person was the official reviewer of the project progress for the FRA quarterly report submission. The financial information for the report was first compiled by the Capital Project...

Views of Responsible Official: The Project Grant Administrator did prepare and submit the FRA quarterly reports. This person was the official reviewer of the project progress for the FRA quarterly report submission. The financial information for the report was first compiled by the Capital Projects and Grant Tracking (CPGT) Administrator Accountant. (Note that CPGT is reconciled with CODA, the SORTA accounting system, before this information is provided.) The Project Grant Administrator received project implementation information from the Construction Project Manager. The Grant Administrator married this information with what was provided by the CPGT Administrator/Accountant, as well as what was in Maximo (the SORTA procurement system), The Project Grant Administrator also visited the project site to verify progress of the FRA project(s) when needed. The final quarterly reports were used by the Director of Grants as well as FRA to keep up with the implementation progress of the project(s). Any actual draw down of funding for the project was prepared separately by the CPGT Administrator/Accountant and signed off by the Director of Accounting. We concur with the finding that the FFATA report for reporting of an award to a subrecipient above a certain dollar threshold was submitted in November of 2023, which was after the regulatory date for submission. Description of Corrective Action Plan: The Federal Railroad Administration (FRA) CRISI Grant- that this finding relates to has been completed and is now closed. Thus, there will not be any further Quarterly reports prepared or submitted under this particular Grant. And, it is not anticipated that SORTA will be administering any other FRA CRISI Grants in the foreseeable future. In relation to the FFATA reporting, the Grants Department will add the FFATA reporting requirements to the Grants Processes and Procedures so that should SORTA encounter a grant subrecipient situation with a future grant, Grants staff will have a reminder and reference to help ensure the reporting requirements are performed in a timely manner. Responsible Party and Timeline for Completion: Federal regulation requires name and title of person overseeing corrective action plan and anticipated completion date. The Director or Grants, Mary Huller, will complete the modification to the Processes and Procedures to include FFATA reporting requirements by the end of August 2024.

View Audit 316703

Finding 480494 (2023-001)

None 2023

Children First Community Homes and Services, INC

FL

Subrecipient Monitoring Reporting § 200.512

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will begin the single audit process as soon as possible when the books close. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Organization ...

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will begin the single audit process as soon as possible when the books close. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Organization will implement the recommendation. Officials Responsible for Ensuring CAP: The Organization’s appointed staff member is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2024. Plan to Monitor Completion of CAP: The Board of Directors will be monitoring this corrective action plan.

View Audit 316682

Finding 480482 (2023-001)

Significant Deficiency 2023

Richland Medical Center, Inc. D/b/a Central Ozarks Medical Center

MO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Section Ill- Federal Award Findings and Questioned Costs Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 Health Center Program (Community Health Centers, Migrant Health...

Section Ill- Federal Award Findings and Questioned Costs Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program and COVID-19 Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Item 2023-001- Special Tests Recommendation The Organization should strengthen internal controls in place to effectively ensure that patients receive the correct sliding fee discount. Repeat Finding Yes Action Taken As of May 1, 2023, the Director of Revenue and/or designee runs a slide fee report daily the reflects everyone that applied the day before. Billing personnel separate the report and audit the files to ensure the correct slide has been applied. The paper application is forwarded to the billing department for a third audit if the application is in order and has been uploaded into the patients' files and then it is manually filed. The CFO will perform random audits and will present to the Board and CEO a quarterly report with the results. In addition, As of July 1, 2023, the Access Coordinators who normally collect and process the slide fee discount program applications are now reporting to the finance department with the Director of Revenue supervising and training staff. In addition, there will now be a Lead Access Coordinator in very clinic that will audit and perform additional training where necessary.

View Audit 316663

Finding 480460 (2023-001)

Significant Deficiency 2023

American Physical Society

MD

Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.521

In June 2023, following the completion of the 2022 Single Federal Audit, APS immediately implemented additional policies, procedures, and controls to ensure that all subrecipients submit programmatic and financial reports in a timely manner and that these reports are reviewed by the Principal Invest...

In June 2023, following the completion of the 2022 Single Federal Audit, APS immediately implemented additional policies, procedures, and controls to ensure that all subrecipients submit programmatic and financial reports in a timely manner and that these reports are reviewed by the Principal Investigator/Program Manager and Grant Administrator through a new reporting form. This form logs electronic signatures from both the sub-awardee and APS staff. In addition, APS implemented a procedure to review the single federal audit of each sub-awardee annually. APS will review and monitor award amounts and for the required filings annually to ensure that the award amounts are accurate and updated timely to meet all reporting requirements set forth under the Transparency Act. APS implemented the corrective action plan on June 5, 2023. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276

View Audit 316657

Finding 480458 (2023-003)

Significant Deficiency 2023

Placer Hills Union School District

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

The District will review the CNIPS report going forward and maintain the necessary supporting documentation of approvals.

View Audit 316649

Finding 480453 (2023-002)

Material Weakness 2023

Placer Hills Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

The district will ensure that all federally paid employees have a supporting and accurate Federal Time Certification record.

View Audit 316649 Questioned Costs: $1

Finding 480437 (2023-023)

Material Weakness 2023

State of New Hampshire

NH

Subrecipient Monitoring § 200.332 § 200.501 § 200.521

HSEM concurs with the finding. Condition A: NH HSEM Mitigation and Recovery leadership has updated the award letter templates to ensure the necessary information is included as outlined in the condition. Conditions B – D: NH HSEM Mitigation and Recovery leadership updated the Risk Assessment Quic...

HSEM concurs with the finding. Condition A: NH HSEM Mitigation and Recovery leadership has updated the award letter templates to ensure the necessary information is included as outlined in the condition. Conditions B – D: NH HSEM Mitigation and Recovery leadership updated the Risk Assessment Quick Reference Guide (QRG) and Subrecipient monitoring QRG. A two hour in-person training was conducted on January 31, 2024, to Mitigation and Recovery staff which focused on conducting risk assessments and subrecipient monitoring. This will be reviewed with staff again during an upcoming Section meeting in March 2024.

View Audit 316627

Corrective Action Plans

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