Corrective Action Plans

Finding 484630 (2022-003)

Significant Deficiency 2022

Corporacion Del Centro De Bellas Artes De Puerto Rico

PR

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327

Action Item Title 2022-003 – Procurement Policies and Covered Transactions Compliance Requirement Procurement, Suspension, and Debarment Status (Open: In-process) Condition: General Procurement Standards - Written Policies – The Corporation has an outdated institutional procurement manual appr...

Action Item Title 2022-003 – Procurement Policies and Covered Transactions Compliance Requirement Procurement, Suspension, and Debarment Status (Open: In-process) Condition: General Procurement Standards - Written Policies – The Corporation has an outdated institutional procurement manual approved in 2014 that lacks written policies to ascertain compliance with the provisions of federal statutes, regulations, or the terms and conditions of federal awards regarding procurement, suspension, and debarment requirements. Suspension and Debarment - Covered Transaction – From a population of nineteen disbursements, we selected nine disbursements to ascertain compliance with 2 CFR section 180.220 by examining the procurement documents provided by the Corporation. From that sample, we identified nine instances in which the SAM.gov registration verification process was not performed. Of the nine instances, we found eight suppliers properly registered, but one supplier appears as validated as unique and existing but not registered in SAM.gov. Identified root cause: Lack of understanding of procurement compliance requirements for federal awards. Fiscal year 2023 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: General Procurement Standards - Written Policies – With the implementation of Law No. 73 of 2019, previous processes established by regulation are repealed and rendered ineffective. In addition, the Corporation will adopt procurement policies in compliance with the federal regulations. Suspension and Debarment - Covered Transaction - Currently, the Corporation is verifying and requesting all suppliers with contracts of $25,000 and over with evidence of being active at SAM.gov. Also, the Corporation is verifying if the supplier is suspended or debarred to do business with the Federal government. Completion Date: General Procurement Standards - Written Policies – By June 30, 2025 Suspension and Debarment - Covered Transaction – Corrected in FY2023. 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

View Audit 317516

Finding 481175 (2022-002)

Significant Deficiency 2022

Regional Office of Education #47

IL

Subrecipient Monitoring § 200.303 § 200.332

FINDING NO: 2022-002 - Subrecipient Monitoring (Repeated from Prior Year Findings 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: Audit procedures revealed that ROE #47 was not properly monitoring subrecipients in accordance with the Uniform Guidance standards as follows: McKinney Educa...

FINDING NO: 2022-002 - Subrecipient Monitoring (Repeated from Prior Year Findings 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: Audit procedures revealed that ROE #47 was not properly monitoring subrecipients in accordance with the Uniform Guidance standards as follows: McKinney Education for Homeless Children – for three (3) of three (3) subrecipients tested, ROE #47: • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. COVID-19 ARP - McKinney Education for Homeless Children – for two (2) of two (2) subrecipients tested, ROE #47: • Did not identify the subaward and applicable requirements in the agreements. • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not conduct subrecipient monitoring procedures. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. PLAN: Moving forward, The Regional Office will formally identify the subaward and applicable requirements in our agreements. We will conduct subrecipient monitoring procedures. We will determine if the subrecipient met the requirement criteria of 2 CFR 200 Subpart F Audit requirements for a single audit. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2025 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.

View Audit 317273

Finding 481150 (2022-014)

Material Weakness 2022

Unity Health Care, Inc.

MD

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Management Response #2022-014: Due to software update with DC Department of Health, the January 1 – March 31, 2022, records were not available, nor were internal reviews of eligibility requirements support available as required. Corrective Action Plan: • The Grants program management team will expa...

Management Response #2022-014: Due to software update with DC Department of Health, the January 1 – March 31, 2022, records were not available, nor were internal reviews of eligibility requirements support available as required. Corrective Action Plan: • The Grants program management team will expand upon our current process to ensure eligibility determination is verified and documented. • Training will be provided to staff on performing income eligibility verification to include taking a screen shot of the eligibility and storing it on a protected shared drive with a de-identified naming convention. This will allow us to have a warehouse of the eligibility verification that can be referenced when needed. It shall be maintained by the WIC Director with limited access and password protection. Policy/procedure manuals for the WIC Dept will be updated to reflect this new requirement and ensure compliance. Responsible Party: Tracy Harrison, COO

View Audit 317252

Finding 481132 (2022-013)

Significant Deficiency 2022

Unity Health Care, Inc.

MD

Subrecipient Monitoring § 200.303 § 200.322

Management Response #2022-013: Due to staff turnover in prior years and inadequate handover procedures, the Subrecipient Monitoring was not done as required. Corrective Action Plan: The Grants program management team has developed a Title X Program Manual to include a clearer Subrecipient Monitorin...

Management Response #2022-013: Due to staff turnover in prior years and inadequate handover procedures, the Subrecipient Monitoring was not done as required. Corrective Action Plan: The Grants program management team has developed a Title X Program Manual to include a clearer Subrecipient Monitoring process that includes regular site visits and requiring supporting documentation of expenses. Furthermore, the Grants program management team will report out to the applicable internal parties on status of visits and findings on a quarterly basis. Responsible Party: Erin Flior, CDSO

View Audit 317252

Finding 481117 (2022-009)

Material Weakness 2022

Unity Health Care, Inc.

MD

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305

Management Response #2022-009: Due to the staff shortages and turnover in FY2020-2022 the company did not have adequate personnel in place to monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Additionally, documents were not stored centrally, wh...

Management Response #2022-009: Due to the staff shortages and turnover in FY2020-2022 the company did not have adequate personnel in place to monitor or document grant activity. Formal documentation of policies and procedures were also deficient. Additionally, documents were not stored centrally, which made it extremely difficult to find supporting documentation. Corrective Action Plan: The following action plans have since been implemented: • During the fourth quarter in 2022, finance team delineated and expanded positions whose primary responsibility is to monitor and manage all grant activities. • During the fourth quarter in 2022 a new process was implemented to track grant related activities. Prior to any drawdown, the expenses are pulled from the G/L and reviewed. The expenses are entered into a spreadsheet and totaled based on the applicable federal award which has been assigned a client ID in the accounting system. The finance team is notified of the amount due to be drawn for each federal award. That amount is entered into the accounting system as an accounts receivable entry. This process has been formally documented. • Project Budget Reports have been created for each federal award. These reports include the budget, expenses for each month and the revenue (drawdown) incurred for each month. The reports will be reviewed and reconciled by the grants administration staff and finance monthly to ensure all agree with the allocated costs and costs and are in compliance with grant regulations. Once approved by both teams the reports will be routed for signatures. This process was launched in July 2022. • Supporting documentation for all draws will be maintained on a shared network drive so that an adequate audit trail will be established. This drive will be backed up on a regular basis by the Information Technology team. Responsible Party: Tamara Barnes, CFO

View Audit 317252

Finding 481107 (2022-009)

Significant Deficiency 2022

National Casa Association

WA

Subrecipient Monitoring Reporting § 200.303

Responsible: Denice Hairston, Chief Quality, Compliance and Accountability Officer Corrective Actions: Update FFATA reporting procedures to document and maintain documentation of Supervisory review and approval of FFATA data preparation. Completion Date: March 29, 2023 Explanation: Management c...

Responsible: Denice Hairston, Chief Quality, Compliance and Accountability Officer Corrective Actions: Update FFATA reporting procedures to document and maintain documentation of Supervisory review and approval of FFATA data preparation. Completion Date: March 29, 2023 Explanation: Management concurs that although it already enhanced policies to comply with an OJJDP/OCFO recommendation resolved in 2023, which included a two-step review and approval process for subrecipient awards involving the Executive Team, grantor procedures will be updated as recommended to include a third step to specify review and approval of subrecipient FFATA data prior to submission. The Supervisor or member of the Executive Team will capture review and approval of FFATA data with an email including the approved list attached. When FFATA reporting is submitted by staff, the list will be updated with the date submitted and returned to the Supervisor to confirm timeliness. Regarding the 12 subrecipient awards for Court Appointed Special Advocates selected for testing FFATA submission requirements, 9 out of 12 reports were submitted by the last day of the month following the start of the grant period.

View Audit 317239

Finding 481103 (2022-008)

Significant Deficiency 2022

National Casa Association

WA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles

Responsible: Thomas Hoover, CFO Corrective Actions: 1) Update Finance policies to specify documentation and maintenance of such documentation of the review and approval of costs allocated to federal grants within the grant funding period. 2) Update grant policies to include subrecipient periodic s...

Responsible: Thomas Hoover, CFO Corrective Actions: 1) Update Finance policies to specify documentation and maintenance of such documentation of the review and approval of costs allocated to federal grants within the grant funding period. 2) Update grant policies to include subrecipient periodic submission of supporting documentation. Completion Date: July 10, 2024 Explanation: Management concurs that the procedures should specify documentation and maintenance of such documentation of the review and approval of costs allocated/charged to the federal grant within the grant funding period. Grant policies and procedures have been updated to include subrecipient periodic submission of general ledger or other financial documentation supporting expenditures during the period.

View Audit 317239

Finding 481099 (2022-007)

Significant Deficiency 2022

National Casa Association

WA

Subrecipient Monitoring Reporting § 200.512

Responsible: Thomas Hoover, CFO Corrective Actions: Upload the 2022 reporting package to the Federal Audit Clearinghouse. Completion Date: August 14, 2024 Explanation: Management concurs that the reporting package was not submitted to the Federal Award Clearinghouse within the deadline due to t...

Responsible: Thomas Hoover, CFO Corrective Actions: Upload the 2022 reporting package to the Federal Audit Clearinghouse. Completion Date: August 14, 2024 Explanation: Management concurs that the reporting package was not submitted to the Federal Award Clearinghouse within the deadline due to the completion of the closeout of a joint OJJDP/OCFO October 2022 monitoring visit report that resulted in a delay in the FY22 Single Audit being conducted and completed.

View Audit 317239

Finding 481093 (2022-005)

Significant Deficiency 2022

National Casa Association

WA

Subrecipient Monitoring § 200.1 § 200.332 § 200.405 § 200.414

Responsible: Denice Hairston, Chief Quality, Compliance and Accountability Officer Corrective Actions: Update subrecipient award agreements to ensure the final approved scope of work or project description is specified. Completion Date: March 29, 2023 Explanation: Policies and procedures were ...

Responsible: Denice Hairston, Chief Quality, Compliance and Accountability Officer Corrective Actions: Update subrecipient award agreements to ensure the final approved scope of work or project description is specified. Completion Date: March 29, 2023 Explanation: Policies and procedures were updated in 2023 in response to an OJJDP/OCFO recommendation to ensure subaward files contain the requisite components for the award agreement. In addition to these updates, which include a master file checklist, National CASA/GAL has updated the subrecipient Terms & Conditions agreement to include CFR requirements as recommended.

View Audit 317239

Finding 481085 (2022-003)

Material Weakness 2022

National Casa Association

WA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.430

Responsible: Thomas Hoover, CFO Corrective Actions: 1) Update Finance policies to document and maintain the documentation of Supervisory review and approval of journal entries charging payroll costs to federal grants; 2) Update Finance policies to review estimates of accrued costs charged to feder...

Responsible: Thomas Hoover, CFO Corrective Actions: 1) Update Finance policies to document and maintain the documentation of Supervisory review and approval of journal entries charging payroll costs to federal grants; 2) Update Finance policies to review estimates of accrued costs charged to federal grants at calendar/fiscal year end to determine whether true-ups to actual costs are necessary. Completion Date: March 29, 2023 Explanation: 1) Review of allocated payroll costs: Payroll processing and recording of costs charged to federal grants has in practice, consistently involved multiple review and approval steps by at least two employees. Detailed records of these steps are maintained in Finance records for each payroll, including the allocated grant costs. However, Management acknowledges that an additional step be added to capture the documentation of review and approval of the payroll journal entries that allocate payroll costs to federal grants. This step was put in place in 2023 to resolve a recommendation from OJJDP/OCFO. Supervisor review and approval is captured directly in the general ledger system. Finance policies have been updated to codify this additional step as recommended. 2) Procedure for trueing up estimates: Three of sixty transactions tested showed that payroll costs were accrued at year end based on the approved grant budget but were not trued up in the new accounting period based on actual costs. The total variance of the three transactions was $6.20. Finance policies have been updated to include evaluating year-end accruals to determine whether a true-up is necessary in the new period as recommended.

View Audit 317239

Finding 481081 (2022-002)

Significant Deficiency 2022

National Casa Association

WA

Subrecipient Monitoring Reporting

Responsible: Sally Erny, Deputy CEO Corrective Action: Document and maintain documentation of Supervisory review and approval of grant reports. Completion Date: July 10, 2024 Explanation: Since the inception of National CASA/GAL receiving federal funding, procedures and practices were in place f...

Responsible: Sally Erny, Deputy CEO Corrective Action: Document and maintain documentation of Supervisory review and approval of grant reports. Completion Date: July 10, 2024 Explanation: Since the inception of National CASA/GAL receiving federal funding, procedures and practices were in place for the review and approval of performance reports and SF-425s (FFRs). This practice includes the involvement of multiple staff in the organization participating in the development and review of these documents and a knowledgeable staff member with appropriate authority approving the document. There are many points of approval through the development of the reports. In terms of the FFRs, the Accounting Director is responsible for preparing a Pivot table showing the expenses for the grant for both the quarterly and inception to date periods and to update the data worksheet for the quarterly FFR report. The Controller confirms that the cumulative expenses indicated on the quarterly FFR report data worksheet match the inception to date information in the accounting ledger and then approves the report. The Accounting Director submits the FFR report through the Grants Management System. In 2023 a policy, as part of the Operations SOPs, was put in place that in addition to the various staff who work on developing the performance report, OJJDP performance reporting would be reviewed and approved and documented as such, by the Project Manager and appropriate Chief Officer. This policy formalized what had been happening in practice over many years. While we acknowledge that this policy of documentation was not in place in 2022, the practice of review and approval was. In 2023 and going forward, we have improved documenting the approval processes for the FFRs and performance reports.

View Audit 317239

Finding 480993 (2022-002)

Material Weakness 2022

Brookfield Local School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.414 § 200.502 § 200.510

All future federal expenditures will be reconciled to the disbursement ledger.

View Audit 317104

Finding 480515 (2022-001)

Material Weakness 2022

Virginia Commonwealth University Health System

VA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreeme...

Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting 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 enhance its procedures around the preparation of the SEFA to include a timely year-end reconciliation between the general ledger and all source documentation to ensure that all Federal expenditures are complete and accurately reported in the SEFA in fiscal 2024. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2023.

View Audit 316712

Finding 480333 (2022-005)

Material Weakness 2022

City of Manteca

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #SA2022-005 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California Stat...

Finding #SA2022-005 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: 68-0281986 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: The City will develop procedures to ensure all documentation is provided for contracts and subcontracts. • Anticipated Completion Date: 06/30/24

View Audit 316559

Finding 479749 (2022-005)

Material Weakness 2022

Cambria Heights School District

PA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302

CONDITION: The District did not properly record its federal program expenditures for the GEER, ESSER, and ARP ESSER federal grant programs using the various federal funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office o...

CONDITION: The District did not properly record its federal program expenditures for the GEER, ESSER, and ARP ESSER federal grant programs using the various federal funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations. This is a repeat finding (2021-005) from the previous fiscal year. CRITERIA: The Pennsylvania Department of Education (PDE), through the PA Office of the Budget, Office of Comptroller Operations Chart of Accounts requires School Districts to utilize specific funding source codes for federal program expenditures. In addition, Section 2 CFR 200.302(a) and 302(b) of the Uniform Guidance requires non-federal organizations such as the School District to maintain financial records which account for federal funds in such a manner as to be able to properly track the identification and use of federal funds. RECOMMENDATION: I am recommending that the School District properly follow the guidance contained within the PA Office of the Budget, Office of Comptroller Operations Chart of Accounts for recording all expenditures of the School District, most specifically, federal program grant expenditures to 1) enhance internal controls for tracking and monitoring federal program expenditures and 2) comply with the recordkeeping requirements for federal funds as specified in Section 2 CFR Part 200.302(a) and 302(b) of the Uniform Guidance and PDE regulations. MANAGEMENT’S CORRECTIVE ACTION PLAN: District management is in the process of revising its chart of accounts in the general ledger to properly reflect the funding source codes for federal program expenditures, and other available funding source codes (state and local) as applicable to the District. It is anticipated that the updated chart of accounts will be utilized by the District starting with the 2024-2025 fiscal year to enable the District to enhance its internal controls for tracking and monitoring federal program expenditures and to comply with the recordkeeping requirements for federal funds as specified in Section 2 CFR Part 200.302(a) and 302(b) of the Uniform Guidance and PDE regulations.

View Audit 316303

Finding 479637 (2022-010)

Significant Deficiency 2022

Municipality of Anchorage, Alaska

AK

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-010 Procurement and Suspension and Debarment – Noncompliance and Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: Management concurs with the finding and will adhere to the corrective action plan. Management plans to perform reviews of procurement contr...

Finding 2022-010 Procurement and Suspension and Debarment – Noncompliance and Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: Management concurs with the finding and will adhere to the corrective action plan. Management plans to perform reviews of procurement contracts in place. Anticipated Completion Date: December 31, 2024

View Audit 316214

Finding 479634 (2022-009)

Material Weakness 2022

Municipality of Anchorage, Alaska

AK

Subrecipient Monitoring § 200.332 § 200.501

Finding 2022-009 Subrecipient Monitoring – Material Noncompliance and Material Weakness in Internal Controls Over Compliance Corrective Action Plan: Management concurs with the finding and will adhere to the corrective action plan included in this report. Management plans to revise policies and proc...

Finding 2022-009 Subrecipient Monitoring – Material Noncompliance and Material Weakness in Internal Controls Over Compliance Corrective Action Plan: Management concurs with the finding and will adhere to the corrective action plan included in this report. Management plans to revise policies and procedures related to subrecipient monitoring. Anticipated Completion Date: December 31, 2024

View Audit 316214

Finding 479523 (2022-004)

Material Weakness 2022

Missoula County

MT

Questioned Costs Subrecipient Monitoring § 200.332

Finding 2022-004 – Subrecipient Monitoring – U.S. Department of Homeland Security Montana Department of Disaster and Emergency Services BRIC: Building Resilient Infrastructure and Communities – ALN 97.047 The county has established a Core grants team consisting of members of Finance, Auditors Office...

Finding 2022-004 – Subrecipient Monitoring – U.S. Department of Homeland Security Montana Department of Disaster and Emergency Services BRIC: Building Resilient Infrastructure and Communities – ALN 97.047 The county has established a Core grants team consisting of members of Finance, Auditors Office, and our Grants Department. This team will work closely with all county grant managers. Specifically looking at sub recipient awards, the Core Grants Team will implement the following; Review and update polices related to subrecipient grant management. Polices will be updated to clearly outline roles and responsibilities, and expectations concerning monitoring of Subrecipient grant awards. Develop and implement a training program for all grant managers and staff involved with subrecipient grants. Follow up to ensure staff understand their roles with monitoring subrecipient activities and compliance with terms of the grant. Establish a monitoring framework to include regular checkpoints and reporting mechanisms. Implement standardized reporting for monitoring activities. Implement regular reviews of subrecipient financial reports and compliance documentation. Clearly communicate expectations as often as possible and encourage open communication. Contact Person Responsible for the Corrective Action: David Wall, County Auditor Anticipated Completion Date of the Corrective Action: June 30, 2024

View Audit 316057 Questioned Costs: $1

Finding 479465 (2022-005)

Significant Deficiency 2022

Commonwealth Utilities Corporation

MP

Subrecipient Monitoring

CUC Response: CUC agrees with the finding. Management’s Corrective Action Plan: CUC has assigned personnel to monitor timely submission of reports. Furthermore, EPA confirmed that CUC may submit the quarterly reports within 30 days after the end of each quarter

View Audit 316000

Finding 479461 (2022-004)

Significant Deficiency 2022

Commonwealth Utilities Corporation

MP

Subrecipient Monitoring

CUC Response: CUC concurs. EPA Form 5700-22A MBE/WBE Report was subsequently submitted and received by EPA. Management’s Corrective Action Plan: CUC has assigned personnel to monitor various projects and work with Grants Administrator to ensure that reports are prepared and submitted in a timely man...

CUC Response: CUC concurs. EPA Form 5700-22A MBE/WBE Report was subsequently submitted and received by EPA. Management’s Corrective Action Plan: CUC has assigned personnel to monitor various projects and work with Grants Administrator to ensure that reports are prepared and submitted in a timely manner.

View Audit 316000

Finding 479389 (2022-004)

Material Weakness 2022

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-004 – REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based un...

2022-004 – REPORTING MATERIAL WEAKNESS/MATERIAL NONCOMPLIANCE Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority will ensure annual audits are conducted and timely electronic submissions of GAAP-based unaudited and audited financial information to HUD through the FASS-PH system. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 479385 (2022-003)

Material Weakness 2022

Gloversville Housing Authority

RI

HUD Housing Programs Subrecipient Monitoring Eligibility

2022-003 – ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management co...

2022-003 – ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ensure compliance with 24 CFP 982.516 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 315892

Finding 478715 (2022-007)

Significant Deficiency 2022

East Tallahatchie School District

MS

Subrecipient Monitoring Reporting School Nutrition Programs § 200.512

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 dat...

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 315383

Finding 478574 (2022-005)

Material Weakness 2022

Carter County Missouri

MO

Matching / Level of Effort / Earmarking Subrecipient Monitoring

2022-005 Reporting, Matching, and Earmarking U.S. Department of Homeland Security Recommendation: We recommend the County implement internal controls to ensure that required reporting, which includes matching and earmarking, is completed timely as required. Explanation of disagreement with au...

2022-005 Reporting, Matching, and Earmarking U.S. Department of Homeland Security Recommendation: We recommend the County implement internal controls to ensure that required reporting, which includes matching and earmarking, is completed timely as required. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will identify all federal awards that reporting is required. Once programs subject to reporting are identified, the County will then determine what reports are required to be prepared and submitted. The County will also monitor and document the County’s progress for matching and earmarking requirements. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Finding 478573 (2022-004)

Material Weakness 2022

Carter County Missouri

MO

Subrecipient Monitoring § 200.330 § 200.331

2022-004 Subrecipient Monitoring U.S. Department of Treasury Recommendation: We recommend the County implement internal control(s) to ensure that required subrecipient monitoring through formal agreements is completed. Explanation of disagreement with audit finding: There are no disagreement ...

2022-004 Subrecipient Monitoring U.S. Department of Treasury Recommendation: We recommend the County implement internal control(s) to ensure that required subrecipient monitoring through formal agreements is completed. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will implement adequate controls designed to ensure that subrecipient monitoring requirements are being met. Name(s) of the contact person(s) responsible for corrective action: Debi Reynolds Planned completion date for corrective action plan: June 30, 2024

View Audit 315206

Corrective Action Plans

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