Corrective Action Plans

Finding 497053 (2022-004)

Material Weakness 2022

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.331

ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Subrecipient Monitoring/Procurement • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per 2 CFR Part 200.331, a pass-through entity ...

ACL Centers for Independent Living – Assistance Listing No. 93.435 Type of Finding: Subrecipient Monitoring/Procurement • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: Per 2 CFR Part 200.331, a pass-through entity must make case-by-case determinations whether each agreement it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a subcontractor. If a subrecipient has been identified, per 2 CFR Part 200, Subpart F, pass through entities must notify subrecipients that they are receiving Federal funds as a subrecipient and must therefore comply with federal statutes, regulations, and the terms and conditions of the award. Additionally, pass through entities must keep documentation of monitoring the subaward. The pass-through entity must have a control process in place to ensure it is in compliance with federal requirements related to subrecipient monitoring. If a subcontractor has been identified (and payment is above the micro-purchase threshold), per 2 CFR Part 200, Subpart D, the entity must have and use documented procurement procedures such as drafting a procurement policy, obtaining qualified bids, performing cost analyses and justifying reason for final selection. Condition: While there existed sophisticated procedures for reviewing, approving and monitoring applicants, they did not meet all of the Federal requirements for either those of subrecipients or subcontractors. Questioned costs: $62,857 In known questioned costs. Context: Upon receipt of the Federal ACL CARES ACT grants, the instructions were to use and disseminate the funds within the community for the purposes of supporting individuals with disabilities who were impacted by COVID and creating professional relationships in further support of individuals with disabilities. DEC was not aware of the Federal Uniform Guidance guidelines requiring DEC to make the determination of whether the vendors meet the characteristics of a subrecipient or a subcontractor and therefore did not follow the required procedures. This is an isolated instance due to the specific nature of the CARES ACT funds as DEC is not able to engage in these activities with other Federal grants. Cause: DEC did not designate these vendors as either subrecipients or subcontractors and therefore did not follow the Federal Uniform Guidance guidelines. Effect: Pass-through entities, subcontractors and/or subrecipients could be out of compliance and misusing Federal funds. Repeat Finding: No Recommendation: CLA recommends DEC review the Uniform Guidance in relation to subrecipients and subcontractors, and for each vendor under contract, make a clear determination of which type of contract they fall under. Contracts should be drafted in conformity with either subrecipients or subcontracts (as directed by the Uniform Guidance). Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: DEC partnered with other organizations on shortterm projects to reach populations of individuals with disabilities who have intersecting identities. Due to vague instructions on using the funds, we were unaware of the need to define funding recipients as either subrecipients or subcontractors. DEC verified the recipient’s WA state business licenses and performed monitoring for each project. These projects were part of DEC’s plan to spend one-time CARES ACT grants. DEC is not authorized to perform activities of this type with any of our other Federal grants. Name(s) of the contact person(s) responsible for corrective action: Kimberly Meck, Executive Director Planned completion date for corrective action plan: If such an opportunity becomes available in the future, DEC will ensure it will follow appropriate Federal regulations for subrecipients and/or subcontractors as required.

View Audit 319773 Questioned Costs: $1

Finding 496989 (2022-006)

Material Weakness 2022

Catholic Charities of Central and Northern Missouri

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.403

All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable. With regards to the Client Acknowledgement of Receipt of Direct Assistance Forms, we have taken steps to ensure that the documentation is signed at the t...

All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable. With regards to the Client Acknowledgement of Receipt of Direct Assistance Forms, we have taken steps to ensure that the documentation is signed at the time assistance is given and continue to work with the refugees as to the importance of having the proper paperwork on file.

View Audit 319743 Questioned Costs: $1

Finding 496918 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Renton

WA

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

n response to this finding regarding non-compliance in Housing Quality Standards (HQS) enforcement, the new management team at the Authority has developed a focused corrective action plan. This plan includes comprehensive staff training on HUD regulations and HQS compliance, with a completion tar...

n response to this finding regarding non-compliance in Housing Quality Standards (HQS) enforcement, the new management team at the Authority has developed a focused corrective action plan. This plan includes comprehensive staff training on HUD regulations and HQS compliance, with a completion target of September 2024. Concurrently, our CEO will oversee the revision and implementation of enhanced HQS monitoring procedures, aiming for completion by September 2024. This involves updating inspection protocols, instituting regular internal audits for compliance, and establishing clear procedures for re-inspections, HAP abatement, and voucher cancellations. Recognizing the oversight of the previous management, the new team is committed to rectifying these issues and ensuring ongoing compliance. We will maintain thorough documentation of all actions taken and provide regular updates on the progress. The HCV Coordinator will be responsible for ongoing compliance monitoring and reporting, ensuring that the program adheres to HUD's Housing Quality Standards and effectively serves its participants. This approach reaffirms our dedication to upholding the integrity and effectiveness of the Housing Voucher Cluster programs

View Audit 319655

Finding 496873 (2022-009)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding Number: 2022-009 Planned Corrective Action: Monthly financial statements are now completed to ensure evidence for each entity. The staff in finance is working on more timely audits. Anticipated Completion Date: September 2024 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496869 (2022-005)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Subrecipient Monitoring Reporting § 200.328

Finding Number: 2022-005 Planned Corrective Action: AMHA and our accounting firm are working diligently to meet deadlines. Completed bank recs and financial documents are finished more timely. Anticipated Completion Date: January 1, 2023 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496616 (2022-003)

Significant Deficiency 2022

Lasalle County

IL

Subrecipient Monitoring

Finding 2022 – 003: Grant Administration Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Plan: The internal County Auditor, along with staff, will work to develop a policy and procedures for the administr...

Finding 2022 – 003: Grant Administration Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Plan: The internal County Auditor, along with staff, will work to develop a policy and procedures for the administration of grants, with the goal of developing a single source of grant funding for the County as a whole. Anticipated Date of Completion: Fiscal Year November 30, 2023

View Audit 319416

Finding 496447 (2022-002)

Material Weakness 2022

Chelan County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-002 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Skip Moore, Auditor 350 Orondo Avenue Wenatchee, WA 98801 (509) 667-6802 Co...

Finding ref number: 2022-002 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Skip Moore, Auditor 350 Orondo Avenue Wenatchee, WA 98801 (509) 667-6802 Corrective action the auditee plans to take in response to the finding: All Grant Managers have been briefed on the requirement to check that funds recipients are not on the Federal suspension and debarment list. The Auditor’s office will monitor all managers to ensure this requirement is completed. Anticipated date to complete the corrective action: May 17, 2024

View Audit 319369

Finding 496400 (2022-006)

Material Weakness 2022

Washington Parks Academy

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Even though the Academy transferred $683,606 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The co...

Even though the Academy transferred $683,606 of ESSER funds to LKAYA based on the intergovernmental agreement that was in place during that time, the Academy itself did incur ESSER eligible costs that could have been applied against these ESSER dollars if they had remained within the Academy. The costs incurred involved improvements to technology, maintaining and increasing additional staff, curriculum materials, instructional supplies, and staff training to name a few.

View Audit 319292 Questioned Costs: $1

Finding 496396 (2022-002)

Material Weakness 2022

Washington Parks Academy

MI

Subrecipient Monitoring

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has now been put in place to facilitate input, reporting, and analysis of fund accounting and accurate GL cla...

The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has now been put in place to facilitate input, reporting, and analysis of fund accounting and accurate GL classification.

View Audit 319292

Finding 496387 (2022-024)

Significant Deficiency 2022

City of Jackson, Mississippi

MS

Cash Management Subrecipient Monitoring Significant Deficiency

Action Taken: The City has implemented new policies and procedures regarding grant reimbursements including but not limited to a grants department and all activities regarding reimbursements being reviewed and signed off by the City’s Deputy CFO, CFO, or other employees identified. In addition, any ...

Action Taken: The City has implemented new policies and procedures regarding grant reimbursements including but not limited to a grants department and all activities regarding reimbursements being reviewed and signed off by the City’s Deputy CFO, CFO, or other employees identified. In addition, any project associated with outside funding has gone through or will go through a reconciliation process to evaluate its current standing, including all related receivables and payables, and will continue to do so every month. The City is working to ensure all invoices are paid within a timely manner and according to application Federal and State regulations.

View Audit 319283

Finding 486086 (2022-002)

Significant Deficiency 2022

Native Village of Napakiak

AK

Subrecipient Monitoring Reporting Significant Deficiency

Federal Award Findings Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: David Andrew, Tribal Administrator Corrective Action Plan: The Native Village will work with an accounting firm to ensure that the SF-SAC is remitt...

Federal Award Findings Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: David Andrew, Tribal Administrator Corrective Action Plan: The Native Village will work with an accounting firm to ensure that the SF-SAC is remitted to the federal clearinghouse within the 9-month deadline. Proposed Completion Date: December 31, 2023

View Audit 318736

Finding 485706 (2022-001)

None 2022

The Queen's Health Systems and Subsidiaries

HI

Questioned Costs Reporting Subrecipient Monitoring

Views of Responsible Officials QHS agrees with the finding and accepts the recommendation.

View Audit 318521 Questioned Costs: $1

Finding 485700 (2022-002)

Material Weakness 2022

City of Centralia

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-002 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: Bret Brodersen, Finance Director 118 W Maple St. Centralia, WA 98531 (360...

Finding ref number: 2022-002 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: Bret Brodersen, Finance Director 118 W Maple St. Centralia, WA 98531 (360)330-7659 Corrective action the auditee plans to take in response to the finding: The City concurs with this finding. The city will provide training to all managers about requirements of federal projects and require that verification of the suspension and debarment search when federal funds are being spent are sent to the finance department for retention. As noted by the finding, all contractors/vendors were not suspended. Anticipated date to complete the corrective action: July 2024

View Audit 318501

Finding 485651 (2022-007)

Significant Deficiency 2022

East Tallahatchie School District

MS

Subrecipient Monitoring Material Weakness Reporting § 200.512

AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the East Tallahatchie School District has prepared and hereby submits the following correcti...

AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the East Tallahatchie School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2022: Finding 2022-001 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement controls and procedures to ensure that all expenditures are properly authorized prior to goods being ordered or services being rendered. C. Anticipated completion date of corrective action: Immediately 2022-002 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2 2022-003 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-004 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-005 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 3 2022-006 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets and accurate accounting records. C. Anticipated completion date of corrective action: Immediately 2022-007 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately

View Audit 318468

Finding 485468 (2022-004)

Material Weakness 2022

City of Greeley

CO

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.502 § 200.508

Condition: The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expen...

Condition: The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expended at the City. A grant committee has been established with key personnel in the City that works with grants and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring. Contact person responsible for corrective action: Stacey Swanson, Grant & Special Revenue Manager Anticipated Completion Date: March 31, 2025

View Audit 318197

Finding 485451 (2022-005)

Significant Deficiency 2022

County of Imperial

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

2022-005 Temporary Aid for Needy Families (TANF) Federal Financial Assistance Listing Number: 93.558 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 1946001347-A7 2022 Compliance Requirements: Eligibility ...

2022-005 Temporary Aid for Needy Families (TANF) Federal Financial Assistance Listing Number: 93.558 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 1946001347-A7 2022 Compliance Requirements: Eligibility Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Department of Social Services agrees with the finding. Views of Responsible Officials and Corrective Action Plan: The Count of Imperial, Department of Social Services, is committed to maintaining robust monitoring and oversight controls in place to ensure that applicant eligibility is thoroughly reviewed and approved. The Department will continue to monitor compliance with policies to ascertain that eligibility technicians follow guidelines for redetermination of recipients of need and amount of assistance, including to retain acceptable documentation to support the determinations. The Department will implement enhances training and guidance to include refresher training that will be developed based on needs identified during this review. The training will address any changes in regulations and/or internal processes. Name of Responsible Person: Paula S. Llanas, County of Imperial – Department of Social Services Director Implementation Date: September 1, 2024

View Audit 318179

Finding 485448 (2022-007)

Significant Deficiency 2022

County of Imperial

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding...

2022-007 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 318179

Finding 485445 (2022-006)

Material Weakness 2022

County of Imperial

CA

Subrecipient Monitoring § 200.1 § 200.303 § 200.331 § 200.332 § 200.414

2022-006 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA011008 and 2019 Compliance Requirements: Subrecipient Monitoring T...

2022-006 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA011008 and 2019 Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: The questions from finding 2021-008 relate to a formalization of the fiscal processes and protocols. ICWDO operates under WIOA guidelines and follows Imperial County’s fiscal policies. Internal policy will be formally updated to reflect compliance with WIOA regulations, as well as Imperial County policies. These policies will include formal controls and procedures to evaluate each subrecipient’s risk of noncompliance. Once the formal procedure is drafted, it will go through the ICWDO Policy Committee for comment and direction, and then finally reviewed and approved for implementation by the full Workforce Development Board. Additionally, for any future Memorandums of Understanding (MOUs) between this Imperial County department and any outside agency, there will be an additional step to include review by Imperial County Counsel to reflect that recital around the funding source will specify the following required information: • Federal Award Identification Number • Federal award date of award to recipient by the Federal agency • Name of Federal awarding agency • CFDA Number • Specific identification of whether the award is research and development ICWDO will develop internal policies for formalizing all subrecipient monitoring process. ICWDO operates under WIOA guidelines for monitoring; therefore a formal internal policy for future contracts will be developed and implemented using the usual review and approval procedures followed by the department. ICWDO will develop a formal internal documentation system, with appropriate checks and signatures, for the evaluation and assessment of each subrecipient’s risk of noncompliance. ICWDO will utilize this formal process to properly document the risk assessment of all subrecipients. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

View Audit 318179

Finding 485381 (2022-003)

Material Weakness 2022

So Consortium

OH

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding Reference Number: 2022-003 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not consistently review grant agreement required reports prior to their submission and properly store record of the report ...

Finding Reference Number: 2022-003 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not consistently review grant agreement required reports prior to their submission and properly store record of the report summitted, supporting documentation and the date the report was submitted. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485374 (2022-002)

Material Weakness 2022

So Consortium

OH

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is comp...

Finding Reference Number: 2022-002 Name of Responsible Person: Steve Sturgill, Executive Director Reporting Views of Responsible Officials: We concur that the Organization does not properly monitor the amounts recorded in the Schedule of Expenditures of Federal Awards to ensure that schedule is complete and accurate. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date of Proposed Completion Date: October 31, 2024 Actions Taken or Planned on this Finding: We acknowledge the material weaknesses identified in the financial statements and related to federal awards as well as the qualified audit opinion issued by Tidwell regarding our compliance for the major programs for the year ended October 31, 2022. The material weaknesses identified and the qualified audit opinion on compliance for the major programs indicates that while the financial statements -provide a true and fair view of our financial position, there are specific areas that require attention and improvement. We appreciate the thoroughness of the audit process conducted by Tidwell Group, LLC, which has provided valuable insights into our financial reporting practices. In response to the material weaknesses identified and the qualified audit opinion regarding compliance for major programs, we are committed to addressing the concerns raised by the auditors. Our immediate steps include: 1) Reviewing Accounting Policies: We will review and possibly revise our accounting policies to ensure they are aligned with industry standards and regulatory requirements. 2) Enhancing Internal Controls: We recognize the importance of robust internal controls. Therefore, we will strengthen our internal control mechanisms to mitigate risks and ensure the accuracy of financial reporting. 3) Improving Financial Reporting Practices: We will enhance our financial reporting practices to provide more transparent and comprehensive disclosures. 4) Engaging with Stakeholders: We will communicate openly with our stakeholders, including board members, regulators, and creditors, to address any concerns arising from the material weaknesses identified and the qualified audit opinion regarding compliance for major programs. 5) Continuous Improvement: Lastly, we are committed to continuous improvement in our financial reporting processes to maintain the highest standards of transparency and accountability. We remain confident in the strength of our underlying business operations and our longterm growth prospects. The material weaknesses identified and the qualified audit opinion regarding compliance for major programs does not impact our ability to operate effectively or our financial stability. We have made internal changes and are working with consultants to make improvements to our system. We appreciate the ongoing support of our board, employees, and stakeholders as we work diligently to implement the necessary improvements highlighted by the audit process.

View Audit 318109

Finding 485178 (2022-003)

Significant Deficiency 2022

County of Caldwell

TX

Subrecipient Monitoring

The County Auditor’s office receives and reviews the fifteen (15) agency bank accounts on a monthly basis from various departments. An action plan includes identifying the fund and/or department/division these agency accounts will be appropriated and/or allocated.

View Audit 317989

Finding 485014 (2022-005)

Significant Deficiency 2022

County of Lycoming, Pennsylvania

PA

Subrecipient Monitoring Reporting Special Tests & Provisions

Finding 2022-005 – Completion and Submission of Annual Single Audit – Significant Deficiency/Non-Compliance Corrective Action: The Budget and Finance Office is comprised of a limited number of accountants. The Budget & Finance offices has also been struggling with staffing shortages that have dela...

Finding 2022-005 – Completion and Submission of Annual Single Audit – Significant Deficiency/Non-Compliance Corrective Action: The Budget and Finance Office is comprised of a limited number of accountants. The Budget & Finance offices has also been struggling with staffing shortages that have delayed certain reporting requirements. County Management is working to obtain proper staffing levels and skillset within the Department of Budget and Finance so that audit responsibilities are completed within prescribed timeframes. Responsible for Implementing Corrective Action: Department of Budget & Finance

View Audit 317804

Finding 485013 (2022-004)

Significant Deficiency 2022

County of Lycoming, Pennsylvania

PA

Subrecipient Monitoring § 200.331 § 200.521

Finding 2022-004 – Uniform Guidance Subrecipient Monitoring – Significant Deficiency/Non-Compliance Corrective Action: The County has met with Children & Youth to discuss in detail the process of monitoring Title IV-E activities. As a result of such, a formalized plan was implemented including a Su...

Finding 2022-004 – Uniform Guidance Subrecipient Monitoring – Significant Deficiency/Non-Compliance Corrective Action: The County has met with Children & Youth to discuss in detail the process of monitoring Title IV-E activities. As a result of such, a formalized plan was implemented including a Sub-Recipient Monitoring Agreement for FY 2022-2023. Responsible for Implementing Corrective Action: Budget & Finance, Purchasing Joinder Board

View Audit 317804

Finding 484748 (2022-002)

Material Weakness 2022

Little Rock Workforce Development Board

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.331

Management is consiering its options for further appeals to the department of Labor for review. Management will work to ensure proper policies and procedures are established and followed by December 31, 2024

View Audit 317675 Questioned Costs: $1

Finding 484631 (2022-004)

Material Weakness 2022

Corporacion Del Centro De Bellas Artes De Puerto Rico

PR

Subrecipient Monitoring Material Weakness Reporting § 200.512

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The ...

Action Item Title 2022-004 – Reporting Compliance Requirement Reporting Status (Open: In-process) Condition: Pass-Through Entity Reporting Requirements – The Corporation submitted just two reports during the year, the first and second required submission. Single Audit Reporting Packages – The Corporation did not comply with the Single Audit Reporting Package submission requirements for the years ended June 30, 2022, and 2023. Identified root cause: Lack of understanding of reporting compliance requirements for federal awards. Fiscal year 2022 was the first year for the Corporation to be subjected to a single audit compliance requirement for receiving and expending COVID-19 public health emergency programs. Grantee resolution plan: Pass-Through Entity Reporting Requirements – On July 1, 2022, the Corporation began submitting the monthly requested reports, subject to the Puerto Rico Fiscal Agency and Financial Advisory (AAFAF, as its Spanish acronym), the pass-through entity, required guidelines when funds are obligated. Single Audit Reporting Packages – The Corporation will submit the outstanding Single Audit Reporting Packages. Completion Date: Pass-Through Entity Reporting Requirements - Corrected Single Audit Reporting Packages – August 2024 Name and Title of contact: Linnette Dávila Alemán- Financial and Budget Assistant Manager Phone: 787-724-4747 ext. 2105 Email: ldavila@cba.pr.gov Jetppeht Pérez de Corcho Morgado – General Manager Phone: 787-724-4747 ext. 2102 Email: jperez@cba.pr.gov

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