Corrective Action Plans

Finding 6669 (2023-001)

Significant Deficiency 2023

17th Avenue Redi, A Nonprofit Corporation 101-11198

CO

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the...

Finding 2023-001: At March 31, 2023, the Corporation's residual receipts account was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the residual receipts account to an interest bearing account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation transferred the residual receipts account to an interest bearing account on October 31, 2023.

View Audit 8643

Finding 6635 (2023-002)

Significant Deficiency 2023

Town of Canton

MA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.214

Condition: Suspension and debarment compliance was not verified for two covered transactions. Corrective Action Planned: Management was unaware of the Federal procurement process requiring suspension and debarment verification of vendors. Since becoming aware management has verified the good stan...

Condition: Suspension and debarment compliance was not verified for two covered transactions. Corrective Action Planned: Management was unaware of the Federal procurement process requiring suspension and debarment verification of vendors. Since becoming aware management has verified the good standing of both vendors in question. Management has updated its internal financial operating procedures to ensure future compliance with procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations

View Audit 8590

Finding 6573 (2023-001)

Significant Deficiency 2023

Women's Health and Family Planning Association of Texas

TX

Subrecipient Monitoring § 200.332

Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Condition and context: Of the four subrecipients tested, we found that WHFPT did not ...

Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Condition and context: Of the four subrecipients tested, we found that WHFPT did not obtain and review the Single Audit reports for one subrecipient. Recommendation: Implement policies to obtain the single audit reports for all subrecipients to ensure compliance with federal requirements and, where findings are reported, ensure that the subrecipient has taken appropriate actions to remedy the finding. Planned corrective action plan: The Finance Compliance Department will request the single audit for each subrecipient in January of each calendar year for the purpose of identifying any single audit findings that required monitoring of federal grant monies. Any identified items from a single audit will be added to the Finance Compliance Department’s monitoring activities for the year. If a subrecipient fails to submit their single audit report within 30 days of the request, the Finance Compliance Department will retrieve the single audit report from the Federal Clearinghouse. Responsible officer: Danielle Owens; Chief Executive Officer Estimated completion date: January 31, 2024

View Audit 8511

Finding 6552 (2023-019)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audi...

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audit Report Reference: 2023-019 Anticipated Completion Date: 2/14/2024 Corrective Action Planned: The Office of Addiction Services and Support (OASAS) will continue to share risk assessment activities between the program and the Fiscal Audit and Review Unit (FARU). FARU will provide the program with additional documentation explaining the programs selected for additional review and an explanation of the factors used to make the selection.

View Audit 8503

Finding 6551 (2023-018)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audi...

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audit Report Reference: 2023-018 Anticipated Completion Date: 2/14/2024 Corrective Action Planned: The Office of Addiction Services and Supports (OASAS) acknowledges and agrees with the findings and recommendations regarding the Federal Funding Accountability and Transparency (FFATA). The SUBG requirements for FFATA reporting changed with the FFY20 SUBG award. Prior to that, SUBG was not subject to FFATA. To date, OASAS has reached out to SAMHSA for clarification on certain terminology and applicability of FFATA requirements as well as initiated the process to establish an account in the FFATA Subaward Reporting System (FSRS). Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20, FFY21, FFY22, and FFY23 awards and forward. OASAS has reached out to the Substance Abuse and Mental Health Services Administration (SAMHSA) for clarification on certain terminology and has initiated the process to establish an account in the FFATA FSRS system. Policies will be updated and first-tier subrecipients will be notified and reporting requirements will be completed.

View Audit 8503

Finding 6550 (2023-017)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring § 200.501

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93....

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93.958) Audit Report Reference: 2023-017 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with the recommendations. During the last fiscal year, OMH has strengthened policies and procedures over subrecipient monitoring. Currently OMH requires subrecipients to sign a Federal Certification form outlining the specific terms and conditions included in the Notice of Award for each grant award that they receive. The signatory page on the Federal Certification includes the federal award identification information required per federal guidelines. OMH will continue to amend the Federal Certification and applicable policies, procedures, and internal controls to incorporate all required identifying characteristics outlined in Section 352 (a) in SFY2024-25.

View Audit 8503

Finding 6549 (2023-016)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grant for Community Mental Health Services (93.9...

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grant for Community Mental Health Services (93.958) Audit Report Reference: 2023-016 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by the Federal Funding Accountability and Transparency Act (FFATA). OMH will implement policies, procedures, and/or internal controls in SFY2024- 25 to ensure the agency’s awareness of this requirement and will report on the amounts passed through to subrecipients and subcontractors going forward.

View Audit 8503

Finding 6547 (2023-014)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2023-014 Anticipated Comp...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2023-014 Anticipated Completion Date: March 31, 2024 Corrective Action Planned: The Office of Children and Family Services (OCFS) will review current monitoring procedures to determine whether changes need to be made to strengthen programmatic oversight in determining if participants were eligible to receive services under the Social Services Block Grant (SSBG). The scope and schedule of monitoring activities done by OCFS to review the eligibility of individuals within SSBG Title XX claims will be determined based on the annual subrecipient risk assessment tool.

View Audit 8503

Finding 6546 (2023-013)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Ad...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Adoption Assistance (93.569) Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-013 Anticipated Completion Date: 5/31/2024 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) Division of Budget, Finance and Data Management (DBFDM), in coordination with the New York State Office of Information Technology Services (ITS) has initiated a corrective action solution to address the recommendation to prevent individuals with access rights that allow them to perform provisioning activities from reviewing their own access rights. 1) In March 2023, OTDA formally entered a request to ITS to enhance the logic within the Automated Claiming System (ACS) application to prevent application users from validating their own access rights. 2) In May 2023, DBFDM sent email communications to all individuals with access rights that allow them to review their own access requesting that they do not do so. 3) In October 2023, ITS promoted the enhanced logic within the ACS application into the User Acceptance Testing environment (UAT) for testing and verification. 4) It is anticipated that this enhancement will be included in the annual ACS application release and promoted into the production environment in May 2024. OTDA will explore implementing a procedure to remove ACS accounts within a standard number of days with intention to strengthen its current controls.

View Audit 8503

Finding 6545 (2023-012)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-012 Anticipated Completion Date: 11/21/2023 Corrective Action Planned: The deficient subaward amounts referenced amongst the tested are .01% of the amounts reported through Federal Funding Accountability and Transparency Act (FFATA). The errors that occurred during a period when the Office of Temporary and Disability Assistance’s (OTDA) automated process was inaccessible due to the unavailability of the FFATA Subaward Reporting System (FSRS) website. Due to FFATA reporting requirement deadlines, OTDA was forced to manually data enter reportable elements into FFATA. OTDA’s review and controls of FFATA information data entered identified all errors that were material in nature, but overlooked amounts referenced within the finding. OTDA will continue to utilize the automated process for FFATA submittals and review future data entered information.

View Audit 8503

Finding 6544 (2023-011)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): CCDF Cluster (93.489, 93.575 and 93.596) Audit Report Reference: 2023-011 Anticipated C...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): CCDF Cluster (93.489, 93.575 and 93.596) Audit Report Reference: 2023-011 Anticipated Completion Date: March 31, 2024 Corrective Action Planned: The Office of Children and Family Services (OCFS) will conduct an analysis of the existing case review tools, interview questions and summaries letters to the district, to determine where changes might strengthen programmatic oversight. In addition, • OCFS will utilize the risk assessment in combination with program analysis to select, schedule and conduct monitoring visits. • OCFS will review and update the existing program monitoring process to include procedures to measure compliance with the Front End Detection System (FEDS)/fraud portion(s) of Child and Family Services Plan.

View Audit 8503

Finding 6542 (2023-009)

Significant Deficiency 2023

State of New York

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-009 Corrective Action Planned: Higher Education Services Corporation (HESC) assumes full responsibility for ensuring employees are offboarded timely and will ensure prompt notification to Information Technology Services (ITS) to deprovision these accounts occur timely. Internally, we will work to develop a process, with procedures, to ensure the notification meets a set timeframe. While we have no control over when or how ITS performs the deprovisioning, we will include a procedure to confirm the deprovisioning has occurred as requested. HESC will work with ITS to develop a timeline for deprovisioning and include a procedure to confirm the deprovisioning has occurred within the timeframe. While HESC did not perform a periodic user access review over the Guaranteed Student Loans (GSL), HESC performed this process manually until a decision was made to automate the process. Forced by the pandemic, that system was not available until May 2023; one month after the audit scope. HESC conducted the recertifications, using the new system, in late May and early June 2023. Going forward, we will establish a process, including written procedures, to perform periodic access reviews over our systems with ITS. We will assign responsibility for this task either to Internal Audit or the Internal Controls Unit. The Electronic Financial Network (EFAN) procedures was provided detailing out how these users would be granted access. EFAN established the rules for external constituents accessing HESC systems. The provisioning of access to view the screens was handled through ITS Accounts Management; access was read-only thereby ensuring no data could be overwritten. Additionally, if a user did not access the system within a certain time, their access was automatically terminated. Given that HESC has exited the FFELP, we will no longer be involved with external users accessing the DMCS application and the issue related to this application will no longer exist.

View Audit 8503

Finding 6539 (2023-006)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.303

State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 ...

State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 Cluster (14.269/14.272) Audit Report Reference: 2023-006 Anticipated Completion Date: Corrective Action being implemented as of 11/20/23. Corrective Action Planned: Internal procedures have been amended and are being implemented to allow for corrective and accurate reporting of grants or cooperative agreements for first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) pursuant to the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, herein referred to as the "Transparency Act" that are codified in 2 CFR Part 170.

View Audit 8503

Finding 6538 (2023-005)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.2 § 200.303

State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: De...

State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: December 2024 Corrective Action Planned: We are in the process of updating instructions for staff to ensure the required report is filed each month in conjunction with the United States Department of Agriculture (USDA) required monthly reports.

View Audit 8503

Finding 6530 (2023-001)

Material Weakness 2023

Kandiyohi County Housing and Redevelopment Authority

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability t...

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: December 2023

View Audit 8486

Finding 6473 (2023-003)

Significant Deficiency 2023

Detroit Transportation Corporation

MI

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Federal funds payback has been completed as required by Federal Transit Authority, as of October 2023.

View Audit 8432

Finding 6470 (2023-001)

Significant Deficiency 2023

Housing Authority of Kansas City Kansas

RI

HUD Housing Programs Subrecipient Monitoring Reporting

Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transa...

Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transaction recordings in a timely manner making sure the data is accurate and complete. Management will continue reviewing, comparing, and reconciling the financial data that will be used as an input for the FDS reporting. Name of Responsible Person: Worku Alem, Director of Finance Projected Completion Date: March 31, 2024

View Audit 8417

Finding 6444 (2023-001)

None 2023

Converse University

SC

Student Financial Aid Subrecipient Monitoring Reporting

The finding was due in part to the lack of a process to correctly backdate administrative withdrawals when a student is awarded a grade of W after the stated date. This resulted in inconsistent dates reported to NSLDS and in the academic file. Management has met to address this issue. The Offices...

The finding was due in part to the lack of a process to correctly backdate administrative withdrawals when a student is awarded a grade of W after the stated date. This resulted in inconsistent dates reported to NSLDS and in the academic file. Management has met to address this issue. The Offices of Campus Technology, Financial Planning and Registrar have met to discuss processes in place and create new methods by which administrative withdrawals will be handled going forward. Additionally, management is working with Jenzabar to ensure the dates are consistent with the withdrawal option, specifically the awarding of W grades and the related date of last attendance. This process will assist the University in the following ways: students will be reported on the NSLDS report in the appropriate timeframe, a uniform withdrawal date will be recorded in the Offices of the Registrar and Financial Planning and students receive the appropriate grade as indicated by the official academic calendar. This action has been implemented for the final grading period ending on Monday, December 11, 2023. Management will continue to submit enrollment reports to the NSLDS on the schedule submitted annually, ensuring that any changes to student enrollment will be reported as required. The corrective action plan will be undertaken by the Office of the Registrar, under the supervision of the University Registrar and Director of Institutional Research and Effectiveness, Kendra Woodson (Kendra.woodson@converse.edu).

View Audit 8384

Finding 6417 (2023-004)

Material Weakness 2023

Wagner Community Memorial Hospital

SD

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2023-004 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital's reserve account is fully funded per the requir...

Finding 2023-004 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital's reserve account is fully funded per the requirements in the loan resolution agreement. However, there is no documented secondary monitoring of the account balance as compared to the required minimum balance. Responsible Individuals: Lisa Weisser, Director of Finance Corrective Action Plan: A qualifying statement will be added to the bi-monthly board report which will qualify the minimum USDA-RD required reserve balance for the board of director's review and oversight. Anticipated Completion Date: January 2024

View Audit 8344

Finding 6412 (2023-002)

None 2023

Burnham School District 154.5

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion:...

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Stephen Geraci, Superintendent Management Response: The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates. Furthermore, the District submitted their final grant filing on time for project # 22-4998-D2 for the quarter ending 6/30/23 on 7/14/23.

View Audit 8324

Finding 6405 (2023-001)

None 2023

Burnham School District 154.5

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion:...

Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Stephen Geraci, Superintendent Management Response: The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.

View Audit 8324

Finding 6372 (2023-001)

None 2023

King's College

PA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. The Associate Director of Financial Aid is responsible for calculating Return of Title IV (R2T4) refunds for all students who withdraw from the College within the first 60% of the payment period using...

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. The Associate Director of Financial Aid is responsible for calculating Return of Title IV (R2T4) refunds for all students who withdraw from the College within the first 60% of the payment period using the Colleague software R2T4 module for calculating refunds. The Director of Financial Aid will provide a secondary review of all calculated R2T4 refunds before funds are returned to the Common Origination and Disbursement system. Names of Contact Persons Responsible for Corrective Action: Barbara Schmitt, Director of Financial Aid Anticipated Completion Date: Changes were effective for the fall 2023 semester

View Audit 8234

Finding 6202 (2023-001)

Material Weakness 2023

United Way of Monterey County

CA

Subrecipient Monitoring

The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this eme...

The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this emergency program with an existing system, the Smart Referral Network (SRN) software, which was adapted in order to quickly launch the program. In March of 2022, the SRN tool was replaced with a software system (Neighborly) more specifically designed to administer and report on ERAP. The new data system facilitates reconciliation to the detailed payment data. Management agrees that the expenditures for the reporting period were overstated and accepts the recommendation along with implementing the following corrective action. UWMC conducted a comprehensive reconciliation of program data to financial expenditure records of its partnering agencies through June 30, 2022. In the current fiscal year, all partnering agencies were required to submit program data through the online Neighborly software along with providing a general ledger report that supports and is reconciled to the data submitted prior to receiving reimbursement. We have been reconciling to subgrantee agency general ledgers each month before payment. But given prior period adjustments occasionally made on the agency side, we will make it a cumulative reconciliation going forward for monthly payment. UWMC will perform a final reconciliation with the subrecipient agencies’ general ledgers during the close of the program in Fiscal Year 2024. The finance department is keeping records of all adjustments and accruals that are reconciled monthly and during the close of the program in Fiscal Year 2024. The UWMC staff member overseeing these reconciliations with is: Danae Thomas VP, Finance Danae.Thomas@unitedwaymcca.org (831) 318-1991

View Audit 8163

Finding 6158 (2023-002)

Material Weakness 2023

First 5 San Bernardino

CA

Subrecipient Monitoring § 200.332 § 200.501

Finding 2023-002 Federal Agency Name: US Department of Health & Human Services, California Department of Social Services Program Name: Child Care and Development Fund Cluster CFDA #93.575 Finding Summary: Material Weakness in internal Control and Material Instance of Non-Compliance Responsible Ind...

Finding 2023-002 Federal Agency Name: US Department of Health & Human Services, California Department of Social Services Program Name: Child Care and Development Fund Cluster CFDA #93.575 Finding Summary: Material Weakness in internal Control and Material Instance of Non-Compliance Responsible Individuals: Debora Dickerson-Sims, Chief Financial Officer and Scott McGrath, Deputy Director Corrective Action Plan: The Commission plans to fully implement the current policies and procedures to ensure the following align with the Subrecipient Monitoring requirements in 2 CFR 200.332. 1) every subaward is clearly identified to the subrecipient as a subaward and includes the information at 2 CFR 200.332(a)(1) through (6) at the time of the subaward, 2) monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, 3) verify that every subrecipient is audited as required by Subpart F of this part. Anticipated Completion Date: June 30, 2024

View Audit 8037

Finding 6142 (2023-003)

Significant Deficiency 2023

Grace Christian University

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.328 § 200.329

Finding #2023-003 - Major Federal Award Finding - Reporting Significant Deficiency-in Internal Controls over Compliance Corrective Action Plan: Procedure(s) were drafted covering data collection, storage, and reporting of HEERF data, including setting alerts to comply with the reporting due dates, h...

Finding #2023-003 - Major Federal Award Finding - Reporting Significant Deficiency-in Internal Controls over Compliance Corrective Action Plan: Procedure(s) were drafted covering data collection, storage, and reporting of HEERF data, including setting alerts to comply with the reporting due dates, however, the VP of Finance did not adhere to them. The VP of Finance will meet with the Executive Vice President to set up an accountability structure to ensure that quarterly reports are reviewed and filed on or before the due date. A revised annual report for calendar 2022 will be submitted to the Department of Education.

View Audit 7999

Corrective Action Plans

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