Corrective Action Plans

Finding 484212 (2023-022)

Material Weakness 2023

State of Montana

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLB...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLBA) requirements. The Information Technology department will collaborate with the Financial Aid Data Stewards to conduct an inventory of financial aid data. Person(s) Responsible for Corrective Measures: Jonathan Neff, Chief Information Security Officer, University of Montana - Missoula, Target Date: 12/31/2024

View Audit 317490

Finding 481559 (2023-078)

Significant Deficiency 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

ALN: Various R&D, Corrective Action Plan: Grant Management Internal Controls - UM - The University of Montana - Missoula will train all new staff members and ensure sufficient staffing levels to manage the workload effectively. UM Missoula has also established a dedicated training position with...

ALN: Various R&D, Corrective Action Plan: Grant Management Internal Controls - UM - The University of Montana - Missoula will train all new staff members and ensure sufficient staffing levels to manage the workload effectively. UM Missoula has also established a dedicated training position within the Office of Sponsored Programs to ensure all employees have the training and resources needed to manage federal Research and Development Program awards in compliance with applicable federal statutes and regulations. The training position is currently posted and is waiting to be filled. Person(s) Responsible for Corrective Measures: Nicole Thompson, Director, Office of Sponsored Programs, University of Montana - Missoula, Target Date: 12/31/2024 9/30/2024

View Audit 317490 Questioned Costs: $1

Finding 481532 (2023-005)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

ALN: 14.871, 14.879, Corrective Action Plan: Untimely or Not Completed Housing Assistance Inspections - DOC - The Montana Department of Commerce has developed inspection procedures, provided training (and plans to continue to provide training) to field agents and contract managers, and established...

ALN: 14.871, 14.879, Corrective Action Plan: Untimely or Not Completed Housing Assistance Inspections - DOC - The Montana Department of Commerce has developed inspection procedures, provided training (and plans to continue to provide training) to field agents and contract managers, and established software to track inspections. The department has also revised field agency contracts to clearly define inspection requirements and to include compliance incentives. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed

View Audit 317490

Finding 481518 (2023-001)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303

ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out...

ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out to its federal partners who are correcting their system to allow the office to report monthly without duplicating the reported values. The office will then begin reporting monthly as required. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 10/31/2024

View Audit 317490

Finding 481476 (2023-062)

None 2023

State of Montana

MT

Period of Performance Questioned Costs Subrecipient Monitoring

ALN: 93.575, 93.596, Corrective Action Plan: Expenditures Not Within Obligation Period - CCDF - PHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will improve internal controls to ensure federal funds are used in the correct obligation peri...

ALN: 93.575, 93.596, Corrective Action Plan: Expenditures Not Within Obligation Period - CCDF - PHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will improve internal controls to ensure federal funds are used in the correct obligation period. Significant improvements were made in state fiscal year 2023. Additional controls were developed to ensure inactivation of cost centers to prevent payroll or other expenses to post beyond the first year of the grant. Guidelines were created to provide additional time and review of the ACF-696 reports prior to submission. The department has identified set-aside costs for grant funds that are allowable and will offset portions of the questioned costs. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed

View Audit 317490 Questioned Costs: $1

Finding 481475 (2023-068)

Material Weakness 2023

State of Montana

MT

Reporting Subrecipient Monitoring § 200.303

ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal...

ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

View Audit 317490

Finding 481473 (2023-064)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Ch...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Child Care (OCC). The department documents the extent to which families receiving the 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) funded subsidies were eligible, including income-eligible or essential workers. The department additionally documents the extent to which providers who served families met applicable health and safety requirements. Program staff will enhance controls and training and will work with federal partners to ensure funding is in alignment with applicable terms and conditions. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 481472 (2023-060)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Eligibility § 200.303 § 200.334

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements ...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements and make amendments to contracts when State Plan changes. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490

Finding 481471 (2023-059)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332 § 200.334

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs have updated their 2023 contracts to include required disclosures. Risk assessments were completed a...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs have updated their 2023 contracts to include required disclosures. Risk assessments were completed annually, as required. However, the 2022 risk assessments were accidently copied over when completing the 2023 risk assessments. Controls have been updated to ensure copies of each risk assessment are now saved with procurement files to ensure files are not accidentally replaced. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed

View Audit 317490

Finding 481470 (2023-063)

Significant Deficiency 2023

State of Montana

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Questioned Costs § 200.303

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Obligations - ARPA Stabilization - DPHHS - The Montana Department of Public Health and Human Services does not concur with finding 2023-063. The department obligated all funds and then reallocated the surplus to providers that had not recei...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Obligations - ARPA Stabilization - DPHHS - The Montana Department of Public Health and Human Services does not concur with finding 2023-063. The department obligated all funds and then reallocated the surplus to providers that had not received prior stabilization funds. Providers that received reallotted funds were required to provide email confirmation of their express intent to receive and utilize unliquidated funds prior to 09/30/2022, thereby meeting the intent of the obligation as defined in 45 CFR 75.2. The email from the department stated funding amounts will be determined based on other Montana providers by size. Child care providers responded to the email confirming they agreed to accept the funds. Once the providers confirmed they agreed to accept funds, the department had a valid obligation, and therefore did not request the waiver offered by our federal cognizant to extend the obligation period from Administration for Children and Families (ACF). The waiver was extended to all states in recognition of the difficulty states were experiencing meeting the obligation criteria. The desert payment amounts were based on a formula using the total previously obligated unliquidated grant funds and the size of the provider. In November 2022, letters were sent to providers outlining their portion of the previously obligated allotment. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: N/A

View Audit 317490 Questioned Costs: $1

Finding 481450 (2023-002)

None 2023

Nasmhpd Research Institute, Inc.

VA

Questioned Costs Subrecipient Monitoring Cash Management § 200.1 § 200.305

Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.

View Audit 317483

Finding 481447 (2023-002)

Material Weakness 2023

Mason County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

Finding ref number: 2023-002 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: Leo Kim, Chief Financial Officer 411 N 5th Street Shelton, WA 98584 (360)427...

Finding ref number: 2023-002 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: Leo Kim, Chief Financial Officer 411 N 5th Street Shelton, WA 98584 (360)427-9670 Corrective action the auditee plans to take in response to the finding: The County is committed to ensuring internal controls are adequate for compliance with federal suspension and debarment requirements. Management understands the seriousness of potentially awarding federal funds to ineligible parties and has taken steps to confirm that compliance is followed in future purchases using federal funds. An updated purchasing and contracting policy and procedures was adopted by the Board of County Commissioners in December of 2023. The document includes an updated section on suspension and debarment regulations implementing Executive Orders 12549 and 12689, 2 CFR Part 180, per §200.213. County offices and departments will ensure and document that no agreement for goods or services is entered into with any entity or person who has been disqualified from participation in Federal programs or activities. Program staff will do this by checking the federal System for Award Management (SAM.gov) prior to the contract execution date. If the contractor is not listed in SAM.gov, the County created a “Certification of no debarment or suspension form” that the contractor can attest and/or the attestation may be added to the contract. Both the SAM.gov check and/or the “Certification of no debarment form” must be completed at or before contract execution and documentation will be maintained in each contract file. The County is committed to providing training on federal grants at least annually to all county staff that work with them and anticipates full compliance with the suspension and debarment requirements moving forward. Anticipated date to complete the corrective action: 8/7/2024

View Audit 317478

Finding 481435 (2023-001)

Significant Deficiency 2023

Vail Health Services

CO

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332

The Grant Accounting Analyst and Director of Operations will ensure that every subaward agreement is clearly identified to the subrecipient and the following information will be included in our subaward agreements. • Federal Award Identification • Name of the Federal and awarding agency and contact ...

The Grant Accounting Analyst and Director of Operations will ensure that every subaward agreement is clearly identified to the subrecipient and the following information will be included in our subaward agreements. • Federal Award Identification • Name of the Federal and awarding agency and contact information. • Subrecipient Name (which must match the name associated with its unique entity identifier). • Subrecipient's Unique Identifier • Federal Award Identification Number • Federal Award Date • Subaward Period of Performance • Subaward Budget Start and End Date • Amount of Federal funds obligated by this action by the Vail Health to the subrecipient. • Total amount of Federal funds obligated to the subrecipient by the Vail Health.The Grant Accounting Analyst and Director of Operations will monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statues, regulations and the terms and conditions of the subaward and that the subaward performance goals are achieved. Vail Health's monitoring of the subrecipient will include: 1. Reviewing financial and program performance reports of the subrecipient. 2. Following-up and ensuring that the subrecipient takes timely and appropriate action on any deficiencies pertaining to the subaward agreement. 3. An audit certification letter will be sent out to sub•recipients confirming their eligibility for Single Audit. Sub recipients will certify if they are eligible or not. Single Audits reports will be requested from sub-recipients receiving over $750,000 in federal funds. 4. If a sub-recipient has an audit finding, a copy of their corrective action plan will be requested by Vail Health. The Grant Accounting Analyst will complete an evaluation for risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. This evaluation will include. • Assessing subrecipient's prior experience with Federal awards or subawards • The results of previous audits including whether the subrecipient receives a single audit in accordance with the Federal regulations. • Whether the subrecipient has new personnel or new or substantially changed systems. • The number and dollar amount of Federal awards received by the subrecipient. Depending upon assessment of risk posed by the subrecipient, the following monitoring tools will be used to ensure proper accountability and compliance with the program requirements and achievement of performance goals. • Providing subrecipients with training and technical assistance on program- related matters Performing on-site reviews of the program operations The Grant Accounting Analyst will take attend grant compliance training to acquire more knowledge on Uniform Guidance. Vail Health Sub-Recipient Monitoring policies will be updated accordingly.

View Audit 317453

Finding 481428 (2023-001)

Material Weakness 2023

Knox County

NE

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the S...

FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the SLFRF award. The employee was to review and approve the accounts payable voucher to ensure all expenditures were for allowable activities, allowable costs, and were within the period of performance prior to issuing payment from the SLFRF fund. Of the sixty accounts payable vouchers tested during the audit period, four were not properly reviewed or approved by the single employee responsible for implementing the control. Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502, lcbenock@knoxcounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Auditors Office Accounts Payable Clerk will review the claim voucher to be sure it is properly itemized with fund number on which it is drawn and the appropriation account to be charged. The claim will be reviewed by another Auditor staff member. The claim approval will be filed with consideration by the board of County Commissioners. Anticipated Completion Date: Immediately

View Audit 317444

Finding 481412 (2023-003)

Material Weakness 2023

Aliquippa School District

PA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.328 § 200.329

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

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various 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 and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. 74CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.

View Audit 317437

Finding 481393 (2023-001)

Significant Deficiency 2023

Herkimer Housing Authority

NY

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding an...

Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by August 31, 2024, at the time of its next required unaudited submission.

View Audit 317417

Finding 481351 (2023-005)

None 2023

West Harvey-Dixmoor School District 147

IL

Reporting Questioned Costs Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 13 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furtherm...

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 13 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.

View Audit 317397

Finding 481324 (2023-003)

Material Weakness 2023

Rural Resources Community Action

WA

Questioned Costs Subrecipient Monitoring Material Weakness

FINDING 2023-003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action....

FINDING 2023-003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 317396

Finding 481320 (2023-002)

Significant Deficiency 2023

City of Overland Park, Kansas

KS

Questioned Costs Subrecipient Monitoring Reporting § 200.514

Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for ...

Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for full or partial funding from ARPA funds are approved by City Council as either part of the CIP/MIP budget approval or as a standalone item. - Listing of projects and amounts to be funded by ARPA is provided to Finance Manager. - Contracting - Project Manager notifies the Law Department if the resulting contract is funded by ARPA funds. - Law Department approves contracts as to form (including review of required ARPA language. - Finance Manager reviews expenditures for each project. Expenditures would have been routed to appropriate individuals and approved in the finance system. - Finance Manager determines fuding to be moved to project based on expenditures made and allocated ARPA funds remaining for project. - Project expenditures over the ARPA funding will be funded through other sources. - Finance Manager enters current quarter and life to date information into SLFRF reporting. Second quarter 2024 and future submissions will be approved by the Director of Finance and Budget prior to entering into SLFRF system.

View Audit 317392

Finding 481319 (2023-001)

Significant Deficiency 2023

City of Overland Park, Kansas

KS

Procurement, Suspension & Debarment Subrecipient Monitoring

Personnel Responsibile for Corrective Action: Michael Koss, City Attorney. Anticipated Completion Date: June 2024. One of the first projects earmarked for use of funds from the American Rescue Plan Act was the Tomahawk Ridge Community Center Generator Replacement project. The McGuire Electric cont...

Personnel Responsibile for Corrective Action: Michael Koss, City Attorney. Anticipated Completion Date: June 2024. One of the first projects earmarked for use of funds from the American Rescue Plan Act was the Tomahawk Ridge Community Center Generator Replacement project. The McGuire Electric contract for this project was written early in the process and did not include language addressing ARPA requirements (the contract was written as if the project would be City funded vs Federally funded). Because language addressing ARPA requirements was not included in the contract, Finance verified McGuire Electric was not on the suspension and Debarment list after the contract was written. Contracts for ARPA funded projects currently include language which addresses ARPA requirements.

View Audit 317392

Finding 481318 (2023-008)

Material Weakness 2023

Mesa County, Colorado

CO

Questioned Costs Subrecipient Monitoring Eligibility

The County concurs with this finding and will be working to improve the timeliness of Medicaid eligibility determinations by using the COGNOS reports to determine which cases are approaching the due date.

View Audit 317385

Finding 481314 (2023-005)

Material Weakness 2023

Mesa County, Colorado

CO

Subrecipient Monitoring § 200.332

The County concurs with this finding and will be working to enhance internal controls over the adherence to our policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements.

View Audit 317385

Finding 481313 (2023-004)

Material Weakness 2023

Mesa County, Colorado

CO

Questioned Costs Subrecipient Monitoring Reporting

The County concurs with this finding and is refining procedures ensuring all reports, reviews, and communications are performed, reviewed, completed, and documented in a timely and accurate manner.

View Audit 317385

Finding 481189 (2023-001)

Significant Deficiency 2023

Nebraska Children & Families Foundation

NE

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

To ensure that reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation (NCFF), we will implement the following corrective action plan: 1) All (sub)awards will be reviewed by the Program Lead responsible for the deliverables included in the (sub)award agre...

To ensure that reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation (NCFF), we will implement the following corrective action plan: 1) All (sub)awards will be reviewed by the Program Lead responsible for the deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead's supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on NCFF's secure data storage site.

View Audit 317317

Finding 481171 (2023-001)

Significant Deficiency 2023

United Way of Middle Tennessee, INC

TN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

U.S. Department of Health and Human Services; Centers for Disease Control and Prevention: ALN #93.939 HIV Prevention Activities Non-Governmental Organization Based Management’s Response: We concur. View of Responsible Officials and Corrective Action: United Way used the Notice of Award as guidanc...

U.S. Department of Health and Human Services; Centers for Disease Control and Prevention: ALN #93.939 HIV Prevention Activities Non-Governmental Organization Based Management’s Response: We concur. View of Responsible Officials and Corrective Action: United Way used the Notice of Award as guidance for reporting requirements under this grant. Additional compliance requirements were not indicated upon inquiry with the granting agency. As this reporting requirement was listed in a separate document under the Notice of Funding Opportunity (NOFO) it was an oversight. The Director of HIV/AIDS Initiative and the Director of Finance will review both the NOFO and Notice of Award for subsequent grant awards received directly from a federal agency to ensure compliance with grant requirements. Copies of reporting submissions will be maintained with the grant activity to ensure proper compliance documentation is kept. We are currently in the process of gathering information from subrecipients to submit the required reporting under the FFATA. Name(s) of the Contact Person(s) Responsible for Corrective Action: Niki Easley and Matt Lim Anticipated Completion Date: September 30, 2024

View Audit 317269

Corrective Action Plans

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