Corrective Action Plans

Finding 519125 (2022-007)

Material Weakness 2022

Cleveland County

OK

Questioned Costs Subrecipient Monitoring § 200.208 § 200.332 § 200.339 § 200.501

ALN 21.023 – Lack of Internal Controls and Noncompliance with Subrecipient Monitoring – Emergency Rental Assistance Program (Repeat Finding 2021-013) Cleveland County takes the auditor's findings seriously and has already implemented several improvements in documentation, monitoring, and reporting p...

ALN 21.023 – Lack of Internal Controls and Noncompliance with Subrecipient Monitoring – Emergency Rental Assistance Program (Repeat Finding 2021-013) Cleveland County takes the auditor's findings seriously and has already implemented several improvements in documentation, monitoring, and reporting practices. Cleveland County is working toward improvements for Fiscal Year 2025 and has reconciled billing to align with the contract scope of work. However, we recognize the need for documented internal controls and are committed to addressing all recommendations to ensure compliance and transparency in future programs. The County appreciates the constructive feedback and will continue to refine its processes to better serve its citizens.

View Audit 337659 Questioned Costs: $1

Finding 518847 (2024-006)

Significant Deficiency 2022

Somali Community Link INC

OH

Subrecipient Monitoring § 200.511

Management concurs with the finding and will develop a formal corrective action plan process for addressing findings and deficiencies from audits or inspections. The process will include documentation of actions taken and periodic progress reviews.

View Audit 337223

Finding 518845 (2024-004)

Material Weakness 2022

Somali Community Link INC

OH

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.308 § 200.344

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any uno...

Management agrees with the findings and has already initiated corrective actions. Moving forward, budget-to-actual comparisons will be prepared monthly, and any discrepancies will be addressed promptly. The organization will work closely with the cognizant agency to arrange for the return of any unobligated funds or, if applicable, seek authorization to retain the funds for use in other similar programs. This process will ensure proper financial management and compliance.

View Audit 337223 Questioned Costs: $1

Finding 518843 (2024-002)

Material Weakness 2022

Somali Community Link INC

OH

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

The organization has already taken steps and will continue to take immediate action to establish a formal risk management framework. This will include conducting a comprehensive fraud risk assessment and integrating fraud detection and prevention processes into the organization’s internal controls. ...

The organization has already taken steps and will continue to take immediate action to establish a formal risk management framework. This will include conducting a comprehensive fraud risk assessment and integrating fraud detection and prevention processes into the organization’s internal controls. A formal risk management policy will be developed and adopted within three months, with regular reviews scheduled thereafter to ensure its continued effectiveness and alignment with industry best practices.

View Audit 337223

Finding 518399 (2022-001)

Material Weakness 2022

Dodge County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.415

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Dep...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) Questioned Costs: $189,893 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Management has implemented internal controls procedures to ensure transactions are properly processed and reported. Additional procedures have been established to review transaction to make they align with the approved budget. Estimated Completion Date: June 30, 2024 Contact Person: Georgette Evans Telephone: 478-374-3783 Email: gevans@dodge.k12.ga.us

View Audit 336767 Questioned Costs: $1

Finding 518137 (2022-001)

Material Weakness 2022

Nebraska Children's Home Society

NE

Subrecipient Monitoring Reporting Significant Deficiency

For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. Th...

For Fiscal Year 2023 there was limited time available for any changes to be made or procedures to be put in place as there was a significant staff change over within Finance. The new Finance Director has since implemented a new financial software with proper coding available to track all funding. There is a new contract and grants management procedure to be managed by the Finance Director and the Contracts and Grants Manager, for proper initial review with quarterly review at a minimum for tracking. All billing and revenue are reviewed monthly with appropriate parties as well. This was fully implemented as of July 1, 2023, the start of FY24.

View Audit 336455

Finding 517448 (2022-003)

Material Weakness 2022

One Neighborhood Builders (d/b/a Olneyville Housing Corporation)

RI

Reporting Subrecipient Monitoring § 200.302 § 200.502 § 200.510

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conduct...

Action Taken: Management is in the process of instituting additional procedures to ensure all awards are assessed not only to identify whether sources of funds are Federal, requiring inclusion on the SEFA, but also to identify continuing compliance period when applicable. Management has also conducted internal training relative to applicable 2 CFR 200 regulations and requirements and will continue to provide periodic staff training to ensure continued compliance. Anticipated Completion Date: Management estimates that additional processes will be in place by December 31, 2024.

View Audit 335415

Finding 517353 (2022-006)

Material Weakness 2022

Laporte County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2022-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order t...

FINDING 2022-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the procurement and suspension and debarment compliance requirement. Prior to entering into subawards and covered transactions with Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, recipients are required to verify that contractors and subrecipients are not suspended, debarred, or otherwise excluded. Upon inquiring of the County to determine its policies and procedures related to suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, the County stated procedures were not in place to ensure vendors were not suspended or debarred prior to entering into covered transactions. The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on all of the four vendors tested, that were paid with SLFRF Funds. Contact Person Responsible for Corrective Action: Timothy Stabosz Contact Phone Number and Email Address: 219-326-6808 x2226 tstabosz@laporteco.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct this finding, we will begin doing a search on sam.gov to find out if a vendor has been suspended or disbarred. We will also add language to bid and/or contracts to require vendors to supply proof of being in good standing with the federal government. Anticipated Completion Date: The above plan of action will begin on November 21, 2024.

View Audit 335350

Finding 517265 (2022-005)

Significant Deficiency 2022

Cooper County, Missouri

MO

Reporting Subrecipient Monitoring

The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.

View Audit 335282

Finding 517019 (2022-014)

Material Weakness 2022

Pickaway Township

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The Township Fiscal Officer will prepare the SEFA or contract with a CPA firm to have the SEFA prepared going forward.

View Audit 334920

Finding 516654 (2022-001)

Material Weakness 2022

California Asian Pacific Chamber of Commerce

CA

Reporting Subrecipient Monitoring Material Weakness

Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency an...

Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes; and an Interim Controller has been hired to review all accounting processes and procedures with the Director of Finance, provide best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 audit; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2022 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. A subcontractor has been retained to assist with providing information for the 2023 audit to bring the audits current by March 2025. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system on 1/1/2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts will be performed and reviewed by the Controller and Director of Finance.This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2025

View Audit 334631

Finding 516530 (2022-008)

Material Weakness 2022

National Consortium for Graduate Degrees for Minorities in Engineering

VA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding 2022-008 – Allowable Cost Determination and Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM updated its sub awardee procedures to require supporting documentation of actual costs to ensure appropriate recording of grant expen...

Finding 2022-008 – Allowable Cost Determination and Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM updated its sub awardee procedures to require supporting documentation of actual costs to ensure appropriate recording of grant expenses in GEM’s records. Anticipated date of completion: This was implemented September 30, 2023. Responsible party: Dr. Marcus Huggans Principal Investigator

View Audit 334452

Finding 516528 (2022-006)

Material Weakness 2022

National Consortium for Graduate Degrees for Minorities in Engineering

VA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331

Finding 2022-006 – Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM will establish written documentation to ensure appropriate oversight of sub-awardee compliance with NSF program responsibilities. Anticipated date of completion: We r...

Finding 2022-006 – Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM will establish written documentation to ensure appropriate oversight of sub-awardee compliance with NSF program responsibilities. Anticipated date of completion: We received the "No cost extension" and this was completed by September 30, 2023. Written documentation instituted that outlines specific actions and timeline of deliverables expected of sub-awardee as well as corrective actions if sub-awardee is not in compliance with responsibilities. Responsible party: Dr. Marcus Huggans Principal Investigator

View Audit 334452

Finding 516491 (2022-002)

Significant Deficiency 2022

Atlantic University College, Inc.

PR

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

No federal funds are drawn until the suppliers’ banking information is provided and an additional employee is now available to handle disbursements.

View Audit 334393

Finding 516484 (2022-005)

Significant Deficiency 2022

Atlantic University College, Inc.

PR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly th...

Since August 2022, the Financial Aid Office has been responsible for enrolment reporting. The contract with the third-party vendor was terminated, and the process was reassigned to the Financial Aid Office. As of August 2022, the Financial Aid Office staff is required to update the roster monthly through the NSLDS website, no later than 15 days after receiving it. The Registrar’s Office generates a graduate student report at the end of each academic period, and the Financial Aid Office updates the student statuses on the NSLDS website.We commit to implementing the corrective plan for this finding by March 31,2025.

View Audit 334393

Finding 516483 (2022-004)

Significant Deficiency 2022

Atlantic University College, Inc.

PR

Subrecipient Monitoring Student Financial Aid Cash Management § 200.328 § 200.329

Management will be more vigilant and will review future filings before they are published.

View Audit 334393

Finding 516318 (2022-003)

Significant Deficiency 2022

Harvest Hope Food Bank

SC

Subrecipient Monitoring Eligibility School Nutrition Programs

The Organization has created a process to move all documents to cloud based storage, including recipient agency contracts for USDA and proof of tax-exempt status under Internal Revenue Code 501(c)(3).

View Audit 334146

Finding 515685 (2022-002)

Significant Deficiency 2022

Chesapeake Hospital Authority

VA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and dat...

2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.

View Audit 333527

Finding 514551 (2022-007)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

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

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented proce...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented process to ensure the timely obligation and expenditure of program funds to remain in compliance. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Even though we had meetings, the process in 2022 was not documented very well. We now document our regular meetings indicating that we are monitoring the use/obligation of funds that will ensure the funding is spent or obligated in a timely manner. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514064 (2022-004)

Material Weakness 2022

Leech Lake Tribal College

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.318 § 200.320

The College will retain all procurement documentation going forward.

View Audit 332259

Finding 514008 (2022-002)

Significant Deficiency 2022

Respond INC

NJ

Subrecipient Monitoring Cash Management Reporting

The Agency has reviewed these findings and will strive to adhere to the suggested corrective plan in this audit report. Additionally, management plans to continue to aggressively implement structural cost-saving measures throughout the Agency.

View Audit 332205

Finding 513893 (2022-001)

Material Weakness 2022

City of Pullman

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements Name, address, and telephone of City contact person: Jeff Elbracht, Finance and Administrative Services Director 190 SE Crestview Street, Pullman, WA 99163 (509) 338-3212 Corrective action the auditee plans to take in response to the finding: Controls and training will be put in place to ensure staff complies with federal suspension and debarment requirements including completion for the process on all subsequent agreements with each contractor. Anticipated date to complete the corrective action: Immediately

View Audit 332060

Finding 512894 (2022-002)

Material Weakness 2022

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Subrecipient Monitoring

The Office updated the policies and procedures regarding the monitoring process for sub-recipents. The implementation of the new strategies for carrying out the Moitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring session...

The Office updated the policies and procedures regarding the monitoring process for sub-recipents. The implementation of the new strategies for carrying out the Moitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessions required per year and ensure the proper management of fedeeral funds by the sub-recipients. We will continue to carry out hte Risk Monigoring sessions to achieve 100% compliance with the required monitoring sessions.

View Audit 330644

Finding 512709 (2022-006)

Material Weakness 2022

Open Cities Health Center, Inc. and Affiliate

MN

Eligibility Special Tests & Provisions Subrecipient Monitoring

Finding 2022-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Type of Finding: Material Weakness Condition and Context: Supporting documents could not be located for six of the twenty-five patients selected for testing. As such, we were unable to determine eligibility f...

Finding 2022-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Type of Finding: Material Weakness Condition and Context: Supporting documents could not be located for six of the twenty-five patients selected for testing. As such, we were unable to determine eligibility for those patients. Action Planned in Response to the Finding: Implement and monitor procedures to ensure all supporting documents are kept for determining patient eligibility. Official Responsible for Ensuring the CAP: Harold Minor Planned Completion Date: December 2024

View Audit 330573

Finding 512694 (2022-005)

Material Weakness 2022

Arizona Immigrant and Refugee Services, INC

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance

View Audit 330495

Corrective Action Plans

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