Corrective Action Plans

Finding 391713 (2023-002)

Significant Deficiency 2023

CA

Subrecipient Monitoring

The subrecipient monitoring on the Emergency Rental Assistance Program (ERAP 2) will be conducted to monitor the activities conducted over the FY22/23 period to ensure that the assistance payments were disbursed appropriately to beneficiaries per the eligibility criteria of the program.

View Audit 302116

Finding 391712 (2023-001)

Significant Deficiency 2023

City of San Bernardino

CA

Subrecipient Monitoring Reporting

To ensure compliance for future reporting, The Grants Division will identify and maintain a tracking system that identifies federal awards where the City is the prime awardee. Grants Division Staff will notify the Management Analysts in applicable departments of their responsibility to report any su...

To ensure compliance for future reporting, The Grants Division will identify and maintain a tracking system that identifies federal awards where the City is the prime awardee. Grants Division Staff will notify the Management Analysts in applicable departments of their responsibility to report any subawards (grant related contracts) a $30,000 or above in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month of the subaward agreement effective date. The tracking log will include the contract information, the deadline date to report in the FSRS, and the date when it was completed and will request a copy of the filing for record keeping. This tracking log will be housed in the Grants Division folder on the City’s shared drive. As an added measure, the Grants Division will provide FFATA reporting training to staff as needed.

View Audit 302116

Finding 391703 (2023-002)

Significant Deficiency 2023

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2...

Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2020. Therefore, repayment of principal and payment of interest should have begun on their respective dates, as set forth in the loan agreement and notes payable executed thereto. In addition, interest’s billings for other projects under agreement have not been submitted and collected on a timely basis. Per the loan agreement, “Interest on the outstanding Principal Amount of the loan shall accrue from the date of each disbursement at one percent (1%) per annum and shall be payable on January 1 and July 1 of each year”. However, the invoices corresponding to the periods of December 31, 2022 and June 30, 2023 were issued and billed on February 2, 2023 and August 7, 2023, respectively.Views of Responsible Officials and Corrective Action Plan DNER will assure that, after the final inspection of a construction project is performed, where PRASA Operations Division is also present at the inspection and both parties have to concur that the inspection passed which means the project is in operation. DNER will submit notifications to PRASA requesting the acceptance letter from the Operations Division. Such letter will be an attachment to the formal notification that DNER will send to PRIFA. DNER’s letter will specify the starting operating date and the useful life of the project. Therefore, PRIFA will be in position to collect principal and interest for the project according to federal regulation, as established in the loan agreement. Name (s) of the Contact Person (s) Responsible for Corrective Action Nelson Perez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date Immediately

View Audit 302110

Finding 391702 (2023-001)

Significant Deficiency 2023

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Cash Management § 200.305

Finding No. 2023-001 Cash Management – Drawdowns of funds Condition Found In two (2) of five (5) drawdowns selected for testing, we found that the disbursements were not transferred to the recipient in a timely manner. Views of Responsible Officials and Corrective Action Plan PRIFA is implementing a...

Finding No. 2023-001 Cash Management – Drawdowns of funds Condition Found In two (2) of five (5) drawdowns selected for testing, we found that the disbursements were not transferred to the recipient in a timely manner. Views of Responsible Officials and Corrective Action Plan PRIFA is implementing a new procedure to make sure that funds are paid to DENR within 3 days. Name (s) of the Contact Person (s) Responsible for Corrective Action Nelson Perez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date Immediately

View Audit 302110

Finding 391673 (2023-013)

Material Weakness 2023

Department of Human Services

HI

Subrecipient Monitoring Material Weakness Reporting

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Subawards will be entered into the FSRS within the appropriate timeframe following the execution of the contract. Expected Completion Date: Not applica...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Subawards will be entered into the FSRS within the appropriate timeframe following the execution of the contract. Expected Completion Date: Not applicable as reporting of federal subawards is an ongoing requirement. Responding Officials: Catherine Scardino, Temporary Assistance for Needy Families Program Administrator

View Audit 302108

Finding 391644 (2023-003)

Significant Deficiency 2023

Lawndale Christian Health Center and Affiliates

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Action taken in response to finding: The finance department has taken action in response to the circumstances which led up to this finding. We have added an accountant position to the team whose primary responsibility is to organize and invoice all grants for the organization. The additional staff p...

Action taken in response to finding: The finance department has taken action in response to the circumstances which led up to this finding. We have added an accountant position to the team whose primary responsibility is to organize and invoice all grants for the organization. The additional staff person allows a more thorough and detailed review of allowable grant costs, specifically prorated payroll charges. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Nelson, Accounting and Financial Analysis Director Planned completion date for corrective action plan: 9/30/2023

View Audit 302089 Questioned Costs: $1

Finding 391643 (2023-002)

Material Weakness 2023

Dillard University

LA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The system is being reviewed to ensure flags are set not only from the Central Process System (CPS) on the ISIR as an alert, but to implement secondary measures in PowerFaids to flag the student’s electronic file record as part of the communication process that the counseling unit must review. Staff...

The system is being reviewed to ensure flags are set not only from the Central Process System (CPS) on the ISIR as an alert, but to implement secondary measures in PowerFaids to flag the student’s electronic file record as part of the communication process that the counseling unit must review. Staff will be counseled and additional training is being provided to ensure all staff are knowledgeable and conscientious of policy, review and the calculation process when determining yearly and aggregate loan limits. The University will be implementing Transfer Monitoring which has been discussed as preparation of bringing up a new system.

View Audit 302079 Questioned Costs: $1

Finding 391640 (2023-001)

Material Weakness 2023

Dillard University

LA

Questioned Costs Student Financial Aid Subrecipient Monitoring

To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenti...

To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenting, electronically reporting, follow-up reviewing and reporting of students’ last date of attendance and academic related activity have been implemented. The Registrar Office will work with the comparable offices at the consortia universities to implement reporting requirements for timely notification and documentation of withdrawals and/or no-shows to avoid repeat findings. Controls are being tightened between Academic Affairs, the Office of Records and Registration and the Office of Financial Aid & Scholarships.

View Audit 302079 Questioned Costs: $1

Finding 391636 (2023-008)

Significant Deficiency 2023

Johnson C. Smith University

NC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key i...

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, Institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management. Anticipated Completion Date: July 31, 2024

View Audit 302075

Finding 391634 (2023-007)

Significant Deficiency 2023

Johnson C. Smith University

NC

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key ...

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. During the period of staff transition for the McNair program, original communication showing previous approval from the Program Officer was not accessible. While the Department of Education provided correspondence granting McNair projects permission to reallocate travel funding to increase stipends for participants, given the limitations on travel capabilities due to the COVID-19 pandemic, which was subsequently confirmed by the Program Officer, we encountered difficulty locating explicit documentation approving the specific stipend increase amount. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, Institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management. Anticipated Completion Date: July 31, 2024

View Audit 302075 Questioned Costs: $1

Finding 391617 (2023-006)

Significant Deficiency 2023

County of Maui

HI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.400 § 200.430

Ref. No. Compliance and Internal Control over Compliance Findings 2023-006 Allowable Costs – Significant Deficiency Recommendation We recommend the County follow their internal control process to ensure that adequate documentation supports the accumulation of costs charged to the Program as requ...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-006 Allowable Costs – Significant Deficiency Recommendation We recommend the County follow their internal control process to ensure that adequate documentation supports the accumulation of costs charged to the Program as required by 2 CFR §200 Subpart E. View of Responsible Officials and Planned Corrective Action Management agrees with this finding. The Department of the Prosecuting Attorney’s office has reviewed and agreed a detailed line item report and Payment Request/Approval form did not accompany the respective RFF. The Department has already corrected these deficiencies to ensure each expense has an Expense Approval form with justification and that each RFF is accompanied with a detailed line item report and backup documentation for each expense being requested for reimbursement. Each payroll and non-payroll monthly invoices submitted clearly shows the breakdown. With each invoice submitted, it will state, as an example, “VOCA-SNAP 21-V2-01 Report & Attachments MM/YY”. A sample of this was submitted on March 25, 2024 with response. In short, the necessary back-up requested going forward is and will be available to submit for future audits or reviews. Anticipated Completion Date: 3/27/2024 Responding Person(s): Robert Nadal Grant Management Specialist Phone No. 808-270-7608

View Audit 302070

Finding 391616 (2023-005)

Significant Deficiency 2023

County of Maui

HI

Subrecipient Monitoring § 200.332

Ref. No. Compliance and Internal Control over Compliance Findings 2023-005 Subrecipient Monitoring - Significant Deficiency Recommendation We recommend the County ensure the completion of its Project Monitoring Report Form during the contract period and obtain the Subrecipient Monitoring Form fr...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-005 Subrecipient Monitoring - Significant Deficiency Recommendation We recommend the County ensure the completion of its Project Monitoring Report Form during the contract period and obtain the Subrecipient Monitoring Form from its subrecipients at the end of every contract period as part of its monitoring procedures over subrecipients. View of Responsible Officials and Planned Corrective Action Management agrees with this finding. The Department of the Prosecuting Attorney’s office has reviewed and agreed one of the Subrecipient Monitoring Forms was not submitted, as we cannot locate it as it was stored on a computer hard drive of a former employee. However, on the second monitoring form which was submitted, after further review, discrepancies were found within the submitted monitoring form in regard to back-up documentation. The monitoring was conducted and completed within the requested time frame but a follow-up was not conducted to address a discrepancy for the VOCA-SNAP-20-V2-01 grant. Subrecipient monitoring will be conducted at the end of every grant period as per the Recommendation. The DPA has already implemented that such forms are to be maintained electronically on a shared drive and hard copy for the file. Anticipated Completion Date: Ongoing Responding Person(s): Robert Nadal Grant Management Specialist Phone No. 808-270-7608

View Audit 302070

Finding 391615 (2023-004)

Significant Deficiency 2023

County of Maui

HI

Subrecipient Monitoring Reporting Significant Deficiency

Ref. No. Compliance and Internal Control over Compliance Findings 2023-004 Reporting - Significant Deficiency Recommendation The County should improve their internal control process to ensure that quarterly reports required by Section 15011 of the CARES Act are completed and submitted on a timel...

Ref. No. Compliance and Internal Control over Compliance Findings 2023-004 Reporting - Significant Deficiency Recommendation The County should improve their internal control process to ensure that quarterly reports required by Section 15011 of the CARES Act are completed and submitted on a timely basis. View of Responsible Officials and Planned Corrective Action Management concurs with the finding as it applies to the special allocation of CARES Act funds. CDBG is implementing a new software program that will improve internal process controls and program efficiency. The software will automatically generate reminder notifications to CDBG staff and subrecipients of upcoming deadlines for quarterly reports. The CDBG Specialist will follow up with a letter to subrecipient to document non-compliance and additional corrective actions, as applicable. A policy and procedures manual for this software program will also be completed. Management further adds that due to a change in administration effective January 1, 2023, the CDBG Program experienced a 100% staff changeover. End Date: Ongoing Responding Person(s): Patience M. K. Kahula, CDBG Program Director Office of the Mayor Phone No. (808) 270-7213

View Audit 302070

Finding 391611 (2023-004)

Material Weakness 2023

City of Eureka

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furth...

Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furthermore, the City plans to engage external professional and technical services for the management of significant State and Federal Grants. Proposed completion date: March 1, 2024

View Audit 302063 Questioned Costs: $1

Finding 391599 (2023-006)

Material Weakness 2023

St. Francis School District

WI

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

St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all re...

St. Francis School District has taken steps to ensure all transactions expensed to district funds including federal and state funds are properly reviewed by appropriate parties with knowledge of allowable costs and the specific expense incurred. Prior to Items being purchased with grant funds all requests are to be approved by the budget manager who oversees the specific funds. Orders may only be placed once approval is received from the budget manager and the Director of Finance. Payment of an invoice is not to be made until service has been rendered complete or item has been received in full. Budget managers approve all invoices prior to Director of Finance reviewing for final approval of payment.

View Audit 302062

Finding 391574 (2023-010)

Significant Deficiency 2023

The City of New York

NY

Subrecipient Monitoring Reporting Significant Deficiency § 200.332 § 200.501 § 200.512

Finding No. 2023-010 Department(s): New York City Department for the Aging Program(s): Assistance Listing Number 93.044, 93.045 & 93.053, Aging Cluster Corrective Action(s): To ensure New York City Aging follows 2 CFR 200.332, we are updating our current process and procedures on how to track and...

Finding No. 2023-010 Department(s): New York City Department for the Aging Program(s): Assistance Listing Number 93.044, 93.045 & 93.053, Aging Cluster Corrective Action(s): To ensure New York City Aging follows 2 CFR 200.332, we are updating our current process and procedures on how to track and inform providers of when the Single Audit is due, when extension for the Single Audit is granted and when the submission is due. We will be sending out this communication to our providers. We will also follow-up with providers three months prior to the audit being due and three months prior to the audit being due for those who were granted extensions. Anticipated Completion Date: April 12, 2024 and ongoing Person(s) Responsible for Implementation: Jose Mercado, Chief Financial Officer jmercado@aging.nyc.gov (212) 602-4471

View Audit 302042

Finding 391560 (2023-004)

Significant Deficiency 2023

The City of New York

NY

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding No. 2023-004 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Number 14.241, Housing Opportunities for Persons with Aids Corrective Action(s): HASA will revamp its contract monitoring policies and procedures to ensure sampling of housing inspectio...

Finding No. 2023-004 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Number 14.241, Housing Opportunities for Persons with Aids Corrective Action(s): HASA will revamp its contract monitoring policies and procedures to ensure sampling of housing inspection reports and related maintenance and repairs documentation are included to assess compliance with housing quality standards. Documentation reviewed will also include confirmation of apartments’ readiness prior to occupancy and corrective action measures taken to address outstanding deficiencies, including failed inspections. Anticipated Completion Date: April 1, 2024 and ongoing Person(s) Responsible for Implementation: Xiomara Pamela Farquhar, Assistant Deputy Commissioner farquharx@hra.nyc.gov

View Audit 302042

Finding 391559 (2023-006)

None 2023

The City of New York

NY

Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding No. 2023-006 Department(s): New York City Department of Housing Preservation and Development Program(s): Assistance Listing Number 14.239, HOME Investment Partnership Program Corrective Action(s): The Department of Housing Preservation and Development (HPD) continues to maintain processes ...

Finding No. 2023-006 Department(s): New York City Department of Housing Preservation and Development Program(s): Assistance Listing Number 14.239, HOME Investment Partnership Program Corrective Action(s): The Department of Housing Preservation and Development (HPD) continues to maintain processes and procedures supporting compliance with Housing Quality (HQ) inspection standards. HPD routinely conducts HQS inspections of HOME Investment Partnership Program assisted rental units and continues to maintain systems to facilitate and promote compliance with HOME inspection requirements; HPD inspects HOME units periodically and follows up on failed inspections routinely. Further, HPD continues to review program requirements and operations to enhance program oversight and ensure the timeliness of repairs. As part of HPD’s ongoing effort to accomplish complete and timely repairs of all HOME units, building owners are notified of failed inspections, and regularly provided with detailed reports identifying non-compliant conditions. HPD also continues to impress upon owners the critical importance of completing timely repairs of all HOME units. Building owners are notified of failed inspections and provided detailed reports regularly, identifying non-compliant conditions. With respect to the finding, HPD recognizes that in six (6) instances, the Certification of Repair was not submitted within the 90-day timeframe. HPD is currently sending out non-compliance letters and will continue to follow-up with the owner(s) until all required repairs are certified as complete. In addition, HPD will consider, on a case-by-case basis, documenting its rationale for not exercising extreme remedies (such as withdrawal of future funding) for failure to complete repairs within the 90-day cure period. Anticipated Completion Date: June 2023 and ongoing Person(s) Responsible for Implementation: Arabia Brown, Director, Tax Credit and HOME Compliance (212) 863-8204

View Audit 302042

Finding 391544 (2023-002)

Material Weakness 2023

Northern New Mexico College

NM

Subrecipient Monitoring

Responsible Official ‐ Denise Montoya, Vice President for Finance & Administration, Theresa Storey CFO, Nick Ekhart, Grant Manager; Stephanie Lovato; The college through the grants manager has increased communication which will alleviate this finding regarding compliance

View Audit 302021

Finding 391538 (2023-001)

None 2023

City of Tucker, Georgia

GA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The Finance Department personnel will carefully review vendor status in the System for Award Management and produce documentation of eligibility for use of Federal Funds before procurement of goods and services.

View Audit 302016 Questioned Costs: $1

Finding 391531 (2023-103)

Significant Deficiency 2023

Espiritu Community Development Corporation

AZ

Subrecipient Monitoring Internal Control / Segregation of Duties

Condition and Context: The School used funding from the grant to complete renovation and construction projects. The School requested the contractors to provide certified payroll reports in the proposal meetings, however they did not obtain the reports from the contractors. Recommendation: The aud...

Condition and Context: The School used funding from the grant to complete renovation and construction projects. The School requested the contractors to provide certified payroll reports in the proposal meetings, however they did not obtain the reports from the contractors. Recommendation: The auditors recommend that the School establish a system of monitoring contracts for construction greater than $2,000 in which the wage rate requirement exists and verify the certified payroll reports are received prior to payment. Contact Name: Anastacia Europa Ruiz, Chief Operating Officer Corrective Action Planned: Moving forward, the management team will include the remittance of a certified payroll report in the scope of work when obtaining bids for federally funded construction projects as a primary condition of awarding the contract. Anticipated Completion Date: June 30, 2024

View Audit 302013

Finding 391515 (2023-102)

Significant Deficiency 2023

Espiritu Community Development Corporation

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.327

Condition and Context: The four quarterly reports were not filed within the 30 days required by the contract. Recommendation: The auditors recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring ...

Condition and Context: The four quarterly reports were not filed within the 30 days required by the contract. Recommendation: The auditors recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Contact Name: Anastacia Europa Ruiz, Chief Operating Officer Corrective Action Planned: The management team will establish a system for monitoring all required reporting deadlines. This system will be designed to track the filing requirements for each grant and contract, ensuring that deadlines are clearly identified and adhered to. The Chief Operating Officer will be designated as the responsible authority for overseeing the monitoring process. They will review the monitoring list on a regular basis, ensuring that all required reports are filed in a timely manner. The grant team will institute regular compliance reviews to assess our adherence to reporting deadlines and identify any areas for improvement. Anticipated Completion Date: June 30, 2024

View Audit 302013

Finding 391471 (2023-002)

Material Weakness 2023

University of Maryland Medical System Corporation

MD

Reporting Subrecipient Monitoring Material Weakness

University of Maryland Medical System Corporation and Subsidiaries Corrective Action Plan Year Ended June 30, 2023 University of Maryland Medical System Corporation and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30,2023. Audit p...

University of Maryland Medical System Corporation and Subsidiaries Corrective Action Plan Year Ended June 30, 2023 University of Maryland Medical System Corporation and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30,2023. Audit period: July 1, 2022 to June 30, 2023 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE 2023-002 Reporting of Schedule of Expenditures of Federal Awards Assistance Listing Number 97.036 – COVID-19 – Disaster Grants – Public Assistances (Presidentially Declared Disasters) Recommendation: The Corporation’s policy and procedures should be designed to ensure expenditures are reported on the Schedule based on the date on which the expenditures are incurred as required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will continue to refine internal procedures and practices. The COVID-19 pandemic grant programs included evolving expectations which did not follow the typical grant process. We will enhance procedures to review related report submissions, obligated worksheets, and incurred expenditures in conjunction with review of the Schedule to verify completeness and accuracy. Planned completion date for corrective action plan: September 30, 2024 Name(s) of the contact person(s) responsible for corrective action: Jeff Chadwick, Financial Reporting Director, jeff.chadwick@umm.edu

View Audit 301956

Finding 391459 (2023-001)

Significant Deficiency 2023

City of Westminster, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency

The finance department experienced staff turnover and vacancies during the fiscal year, impacting the fiscal year end close processes. We have consulted with a fractional CFO and are now fully staffed. We are working to remedy the items noted above by assessing our current procedures and implementin...

The finance department experienced staff turnover and vacancies during the fiscal year, impacting the fiscal year end close processes. We have consulted with a fractional CFO and are now fully staffed. We are working to remedy the items noted above by assessing our current procedures and implementing changes for more effective and efficient financial reporting. We are also in the final stages of selecting new ERP software, which would be implemented during fiscal years 2025 and 2026 to allow for more streamlined processes to be implemented. We will be developing comprehensive year end close and audit preparation procedures that will ensure a timely close of the fiscal year.

View Audit 301948

Finding 391444 (2023-003)

None 2023

Cobb County Board of Health

GA

Subrecipient Monitoring § 200.330 § 200.332

Views of Responsible Officials and Planned Corrective Action: The Board agrees with this recommendation and will review monitoring procedures relating to subrecipients.

View Audit 301940

Corrective Action Plans

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