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Corrective Action Plans

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Finding 402492 (2023-006)
Significant Deficiency 2023
State of Michigan
MI
Subrecipient Monitoring Cash Management Reporting § 200.303
Finding 2023-006 MDE, Security Management and Access Controls Management Views The Michigan Department of Education (MDE) agrees with the finding. Planned Corrective Action For part a., as part of the Michigan Nutrition Data (MiND) 2.0 Implementation Project, MDE will institute a mechanism to capt...
Finding 2023-006 MDE, Security Management and Access Controls Management Views The Michigan Department of Education (MDE) agrees with the finding. Planned Corrective Action For part a., as part of the Michigan Nutrition Data (MiND) 2.0 Implementation Project, MDE will institute a mechanism to capture the person to whom the access has been delegated. MDE will review the policies and procedures with department staff that is responsible for security access controls for the Next Generation Grant, Application and Cash Management System (NexSys) to ensure proper access control policies are followed. For part b., MDE will update policies and procedures to ensure review of all accounts on a semi-annual basis. For parts c. and d., MDE will continue to work with DTMB to find more efficient ways to ensure all non-privileged users are recertified and improve the technical solution to deactivate users after 18 months of inactivity. For part e., as part of the movement of the grants management unit at MDE to a different office, MDE is reviewing the policies around high-risk transactions and will update the policies to meet established standards. Anticipated Completion Date October 1, 2024 Responsible Individual(s) David Judd, MDE
View Audit 309982
Finding 402476 (2023-020)
Significant Deficiency 2023
State of Michigan
MI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions
Finding 2023-020 SNAP Cluster, ALN 10.551 and 10.561 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., the Electronic Benefits Transfer (EBT) service provider releases all SOC reports via an administrative view on the provide...
Finding 2023-020 SNAP Cluster, ALN 10.551 and 10.561 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., the Electronic Benefits Transfer (EBT) service provider releases all SOC reports via an administrative view on the provider website. MDHHS will maintain documentation of the date the reports are pulled from the EBT service provider site. Additionally, MDHHS will modify the review process so that the individual completing the evaluation is different from the individual approving the evaluation to ensure segregation of duties is maintained. For parts b. and c., MDHHS will assess the current process and make improvements as needed to ensure subservice organizations are adequately evaluated. Based on the evaluation, MDHHS will perform reviews of sub-organization SOC reports where required. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Andrew Piper, DHHS Dani Wager, DHHS
View Audit 309982
Finding 402474 (2023-004)
Material Weakness 2023
State of Michigan
MI
Questioned Costs Eligibility Subrecipient Monitoring
Finding 2023-004 Income Eligibility and Verification System Management Views MDHHS agrees with parts a., b., and d. of the finding. MDHHS disagrees with parts c. and e. of the finding. For part c., MDHHS disagrees that a process is not fully established to monitor the electronic notifications prov...
Finding 2023-004 Income Eligibility and Verification System Management Views MDHHS agrees with parts a., b., and d. of the finding. MDHHS disagrees with parts c. and e. of the finding. For part c., MDHHS disagrees that a process is not fully established to monitor the electronic notifications provided to county/district office caseworkers to ensure they utilized the Income Eligibility Verification System (IEVS) information to determine the recipients' eligibility. Although MDHHS did not implement the Bridges change to require an action comment before the county/district office caseworkers dispose of the electronic notifications until July 2023, MDHHS had policies and procedures in effect during fiscal year 2023 to help ensure monitoring of electronic notifications was taking place. Review of IEVS information is fully incorporated into the case read procedure governed by Bridges Administrative Manual 301 and detailed further in desk aids and reading guides. The Economic Stability Administration (ESA) provides regular direction and reminders of case read requirements via ESA Memos. For part e., MDHHS disagrees that IEVS information is required to be requested and obtained for modified adjusted gross income (MAGI) based recipients since eligibility is verified upon determination through the MAGI eligibility determination process and then granted for a 12-month continuous eligibility period. Requesting and obtaining IEVS information throughout the eligibility period would be irrelevant since eligibility is continuous. Planned Corrective Action For parts a. and b., MDHHS’s ESA will continue to provide training and policy support to ensure that the local office specialists appropriately utilize the IEVS interface information in determining recipients’ eligibility when applicable. ESA implemented a technical solution during July 2023 for applicable interfaces to ensure the IEVS information is being addressed timely and used correctly in eligibility determinations. For part d., MDHHS is collaborating with other work areas to facilitate the match process for the IEVS interfaces for recipients funded by Temporary Assistance for Needy Families (TANF) adoption subsidies. For parts c., and e., MDHHS disagrees with the finding and does not intend to take further action. Anticipated Completion Date a. and b. Ongoing c. Not applicable d. September 30, 2024 e. Not applicable Responsible Individual(s) a., b., and c. Veronica Maxson, MDHHS d. Kathonya Rice, MDHHS e. Logan Dreasky, MDHHS
View Audit 309982 Questioned Costs: $1
Finding 402472 (2023-002)
Material Weakness 2023
State of Michigan
MI
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303
Finding 2023-002 Bridges Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a., c., and d., MDHHS implemented the Database Security Application (DSA) on October 2, 2023, which includes documenting incompatible role exception ...
Finding 2023-002 Bridges Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a., c., and d., MDHHS implemented the Database Security Application (DSA) on October 2, 2023, which includes documenting incompatible role exception requests and user access request approvals. The DSA also includes semi-annual review of privileged users and annual review for all users. For parts b. and e., MDHHS will revise internal business processes to include an additional level of monitoring and review to ensure compliance with the existing directives related to monitoring and review requirements. Anticipated Completion Date a., c., and d. Completed b. and e. August 2024 Responsible Individual(s) a., c., and d. Deon Nelson, MDHHS b. and e. Veronica Maxson, MDHHS
View Audit 309982
Finding 402469 (2023-001)
Significant Deficiency 2023
Community Loan Fund of New Jersey, Inc.
NJ
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding Related to Federal Awards 2023-001 Procurement – Suspension and Debarment Federal Agency: U.S. Department of Treasury Program Titles and Assistance Listing Numbers (ALN): Community Development Financial Institutions Bond Guarantee Program - ALN 21.014 Federal Grant Numbers: 19-BGA-00003 ...
Finding Related to Federal Awards 2023-001 Procurement – Suspension and Debarment Federal Agency: U.S. Department of Treasury Program Titles and Assistance Listing Numbers (ALN): Community Development Financial Institutions Bond Guarantee Program - ALN 21.014 Federal Grant Numbers: 19-BGA-00003 Contact Person: Varun Agnihotri, Manager Director, Portfolio Management, 732-640-2061 Corrective Action: A process and checklist will be put in place to ensure the independent status search is performed on recipients when a payment is made. The process and checklist will include a verification by someone other than the person preparing the request. Anticipated Completion Date: September 30, 2024
View Audit 309975
Finding 402463 (2023-009)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332
The City will use a subrecipient audit certification form and a subrecipient risk assessment questionnaire to evaluate a subrecipient's risk/experience with federal funds as well as assess their federal funding threshold for having a single audit.
The City will use a subrecipient audit certification form and a subrecipient risk assessment questionnaire to evaluate a subrecipient's risk/experience with federal funds as well as assess their federal funding threshold for having a single audit.
View Audit 309973
Finding 402461 (2023-008)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
The City will ensure that subrecipient contracts will include language about suspension and debarment. The City will also download a PDF copy of the subrecipients registration on SAM.GOV showing the subrecipient's Exclusion Summary Status.
The City will ensure that subrecipient contracts will include language about suspension and debarment. The City will also download a PDF copy of the subrecipients registration on SAM.GOV showing the subrecipient's Exclusion Summary Status.
View Audit 309973
Finding 402459 (2023-007)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring HUD Housing Programs Material Weakness § 200.303
The City will work with all HOPWA subrecipients to ensure that a complete and accurate CAPER is completed in the appropriate format as required by HUD. This will include a focus on inputting the correct (eg, actual expended vs. award amount) funding amount.
The City will work with all HOPWA subrecipients to ensure that a complete and accurate CAPER is completed in the appropriate format as required by HUD. This will include a focus on inputting the correct (eg, actual expended vs. award amount) funding amount.
View Audit 309973
Finding 402457 (2023-006)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
The City will use the contract start date (7/1) as the Obligation date, and will submit the FFATA report accordingly.
The City will use the contract start date (7/1) as the Obligation date, and will submit the FFATA report accordingly.
View Audit 309973
Finding 402455 (2023-005)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
The City will incorporate a more formal review of financial audits of subrecipients in conjunction with new contracts moving forward. These audits, and City staff's verification of assessment will be included in each subrecipient file.
The City will incorporate a more formal review of financial audits of subrecipients in conjunction with new contracts moving forward. These audits, and City staff's verification of assessment will be included in each subrecipient file.
View Audit 309973
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.332
The two individuals determined to have incomes in excess of HOME Program limits were noted in our FY23 monitoring of properties assisted with HOME funds. The HOME Program allows for a unit to be occupied by a household who was initially eligible and whose income later increases, but requires that a ...
The two individuals determined to have incomes in excess of HOME Program limits were noted in our FY23 monitoring of properties assisted with HOME funds. The HOME Program allows for a unit to be occupied by a household who was initially eligible and whose income later increases, but requires that a comparable unit be designated as a HOME unit and leased to an eligible household when one is available. Owners of each property were made aware of the circumstance when City monitoring was completed. Each will designate comparable units to be HOME units when available and lease them to eligible households.
View Audit 309973
Finding 402452 (2023-003)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
The City has established an Audit Review Certification form that is completed by employees to formally document review of subrecipient agencies' audit reports.
The City has established an Audit Review Certification form that is completed by employees to formally document review of subrecipient agencies' audit reports.
View Audit 309973
Finding 402450 (2023-002)
Material Weakness 2023
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
Based on prior year (FY22) findings, the City established the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices withi...
Based on prior year (FY22) findings, the City established the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of request for reimbursement from subrecipient. a. If invoice is complete, original date of receipt is recorded. b. If invoice is incomplete, subrecipient is notified of items or documentation that is missing and receipt date is updated to reflect date of receipt of complete invoice. 2. Contract Manager approves payment request and submits to DHSP Fiscal staff for processing. 3. Fiscal staff processes and submits to Auditing Department as Priority payment. Four of the 19 sampled payment requests were received or processed after receipt of the FY22 audit findings, and all of those requests for reimbursement were paid within 30 days of receipt.
View Audit 309973
Finding 402448 (2023-001)
Significant Deficiency 2023
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Based on the finding in the prior year audit, the City updated the subrecipient contract template in spring 2023 prior to execution of contracts for the FY24 ESG program year and will continue to utilize the updated template to ensure required language certifying that the agency, its officers, and e...
Based on the finding in the prior year audit, the City updated the subrecipient contract template in spring 2023 prior to execution of contracts for the FY24 ESG program year and will continue to utilize the updated template to ensure required language certifying that the agency, its officers, and employees are not suspended or debarred from doing business with the federal government. Staff will continue to verify that subrecipients are not suspended or debarred by checking against the Sam.gov Exclusion List and registration pages prior to executing contracts, and will document those checks through grant management meeting minutes and Smartsheet tracking.
View Audit 309973
Finding 402447 (2023-003)
Significant Deficiency 2023
City of Hazelwood, Missouri
MO
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
The Finance Director and the Assistant Finance Director both attended additional training regarding the preparation of the Schedule of Expenditures of Federal Awards. A complete internal control schedule separate from the Purchasing Policy will be written and in place by June 30, 2024.
The Finance Director and the Assistant Finance Director both attended additional training regarding the preparation of the Schedule of Expenditures of Federal Awards. A complete internal control schedule separate from the Purchasing Policy will be written and in place by June 30, 2024.
View Audit 309971
Center for Cultural & Technical Interchange Between East & West, INC
HI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.332 § 200.403
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant da...
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant database did not store an audit trail of the on-line approvals once the award was processed. In the current fiscal year, the Center’s software consultant worked with our software provider to update our participant database to include an audit feature which provides the full approval history for awards that are completed. Reporting The FFATA report was filed in fiscal 2024. Procedures were modified to ensure that necessary information is requested from Center subaward recipients to assist in preparing the FFATA reports. Furthermore, the subaward agreement template was revised to make reference to the need for filing FFATA reports. Subrecipient Monitoring Management has revised procedures to ensure that the subaward recipients are notified of the federal assistance listing number. In addition, Finance staff have been reminded of the necessity to communicate the assistance number to our subaward recipients.
View Audit 309953
Semo Electric Cooperative
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. ...
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402388 (2023-001)
Material Weakness 2023
Semo Electric Cooperative
MO
Questioned Costs Subrecipient Monitoring Reporting
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management...
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402385 (2023-001)
Material Weakness 2023
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 309917
Finding 402341 (2023-003)
Material Weakness 2023
Lake Local School District
OH
Subrecipient Monitoring § 200.1 § 200.102 § 200.207 § 200.302 § 200.328
All Final Expenditure Reports will include the appropriate expenditure amounts associated with the grant year.
All Final Expenditure Reports will include the appropriate expenditure amounts associated with the grant year.
View Audit 309909
Finding 401957 (2023-001)
Significant Deficiency 2023
Southern Nevada Regional Housing Authority
NV
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2023 - 001: Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: Training: Currently, we are having all HCV staff trained and refreshed on rent calculations through Nan McKay. Staff will also be...
Finding 2023 - 001: Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: Training: Currently, we are having all HCV staff trained and refreshed on rent calculations through Nan McKay. Staff will also be trained in best practices for properly obtaining verification and following the verification hierarchy process. Also, we are hiring a Training and Development Specialist. Once filled, we will conduct monthly and quarterly training. We anticipate filling the position by July 2024. Quality Control: We conduct 100% quality control on all new hires', completed action files and 100% quality control on all contract files. Quality Control of 25% of all annuals and 25% of all interims completed monthly by all non­ provisional employees. Department Structure: The supervisors will quality-control any caseworkers with an error rate of 80% of their files. Once we fill all staff vacancies and complete the provisional period for all our new staff, we will audit up to 40% of all completed files. Anticipated Completion Date: The current staff is attending Nan McKay's rent calculations training on June 4-6, 2024. We anticipate completion of the plan by 12/31/2024. Person Responsible: Ms. Rhonda Jackson, Housing Program Manager II, and Ms. Malandria Watson, Housing Program Manager I, will review the Quality Control Report and error ratios monthly.
View Audit 309875
Finding 401903 (2023-003)
Significant Deficiency 2023
New Endeavors by Women
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: As a componenent of changing our accounting department, we will revisit the current policy by 7/1/24 to ensure screenings are conducted and filed as required prior to engaging relationships. We will also perform restrospective screenings...
Views of Responsible Officials and Planned Corrective Actions: As a componenent of changing our accounting department, we will revisit the current policy by 7/1/24 to ensure screenings are conducted and filed as required prior to engaging relationships. We will also perform restrospective screenings by 6/30/24.
View Audit 309829
Finding 401898 (2023-001)
Material Weakness 2023
City of Jacksonville
AL
Subrecipient Monitoring Internal Control / Segregation of Duties
Corrective Action Plan – Finding 2023-01 The City of Jacksonville has updated their policies to include subrecipient monitoring protocols. All grants will be examined to determine if there are subrecipients and appropriate monitoring will be performed.
Corrective Action Plan – Finding 2023-01 The City of Jacksonville has updated their policies to include subrecipient monitoring protocols. All grants will be examined to determine if there are subrecipients and appropriate monitoring will be performed.
View Audit 309797
Finding 401880 (2023-001)
Significant Deficiency 2023
Middle Rio Grande Development Council
TX
Subrecipient Monitoring § 200.332
MRGDC will implement fiscal monitoring policies and develop review procedures, as recommended, to ensure full compliance with the requirements outlined in 2 CFR 200.332 (d). Planned corrective action will consist of conducting financial monitoring visits/desk reviews on all eight (8) Area Agency on...
MRGDC will implement fiscal monitoring policies and develop review procedures, as recommended, to ensure full compliance with the requirements outlined in 2 CFR 200.332 (d). Planned corrective action will consist of conducting financial monitoring visits/desk reviews on all eight (8) Area Agency on Agency sub-recipients before the fiscal year ends on September 30, 2024.
View Audit 309796
Finding 401880 (2023-001)
Significant Deficiency 2023
Middle Rio Grande Development Council
TX
Subrecipient Monitoring § 200.332
Additionally, MRGDC will request all sub-recipients submit their annual financial and compliance reports, as applicable, to our fiscal department. MRGDC fiscal staff will then timely review each report to further comply with the monitoring requirements as outlined in 2 CFR 200.332(d).
Additionally, MRGDC will request all sub-recipients submit their annual financial and compliance reports, as applicable, to our fiscal department. MRGDC fiscal staff will then timely review each report to further comply with the monitoring requirements as outlined in 2 CFR 200.332(d).
View Audit 309796
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