Corrective Action Plans

Finding 49888 (2022-001)

Significant Deficiency 2022

MI

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.430

Finding 2022-001: Education Stabilization Fund??Governor?s Emergency Education Relief (GEER) and Elementary and Secondary School Emergency Relief (ESSER) Fund Semi-Annual Certification Procedures?Continued Pass-through entity: Michigan Department of Education (MDE) Assistance Listing ...

Finding 2022-001: Education Stabilization Fund??Governor?s Emergency Education Relief (GEER) and Elementary and Secondary School Emergency Relief (ESSER) Fund Semi-Annual Certification Procedures?Continued Pass-through entity: Michigan Department of Education (MDE) Assistance Listing Number(s): 84.425C and 84.425D Award Numbers: COVID-19 211202-2122, COVID-19 213712-2021, COVID-19 213722-2122 and COVID-19 213742-2122 Award Year End: September 30, 2023 Recommendation: The School District should provide training to educate all employees working in federal programs of the requirements for documenting personnel expenses under Uniform Grant Guidance, and the School District should require proper time-and-effort documentation to be timely prepared and certified by the appropriate program supervisor. Action taken: The School District will implement controls to ensure the appropriate time-and-effort documentation is completed timely and approved by the appropriate program supervisor by adding the topic to management meeting agendas and utilizing Outlook calendar events. Responsible Person and Anticipated Completion Date: Superintendent, December 2022. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.

View Audit 42750

Finding 49860 (2022-003)

Significant Deficiency 2022

New Mexico Institute of Mining and Technology

NM

Subrecipient Monitoring Special Tests & Provisions Significant Deficiency

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessme...

A risk assessment is currently in process, which will provide a holistic plan that includes Gramm-Leach-Bliley Act requirements. This assessment is scheduled for completion by December 2022, as committed in the FY21 audit response. It is currently on track for that completion date. Once the assessment is completed, a technical suitability evaluation will be conducted to provide the most appropriate technical solutions to meet the overall needs based on the assessment findings/determinations. This will address the current deficiencies and control gaps.

View Audit 42061

Finding 49834 (2022-003)

Significant Deficiency 2022

Adler Graduate School

MN

Cash Management Subrecipient Monitoring Significant Deficiency

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plan...

2022-003 ?Significant Deficiency in Cash Management Recommendation: After the drawdown requests are completed, they should be reviewed and approved by someone other than the original preparer who would be knowledgeable enough to identify an error in the reconciliation. Planned Action The School plans to add an additional individual to the process to review and approve the drawdown requests. Proposed Completion Date: The School will review processes to ensure we are in compliance by January 31, 2023.

View Audit 42091

Finding 49828 (2022-001)

Significant Deficiency 2022

Adler Graduate School

MN

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related...

2022-001 ? COVID-19 ? Education Stabilization Fund - Significant Deficiency in Reporting Recommendation: The School should assign an individual to monitor reporting requirements of HEERF awards to ensure the School is in compliance. Planned Action The School plans to review enhance processes related to HEERF reporting to ensure compliance with the requirement of Section 18004(e) of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Section314(e) of the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) and 2 CFR sections 200.328 and 200.329. Proposed Completion Date: The School will review processes to ensure we are in compliance by March 15, 2023.

View Audit 42091

Finding 49822 (2022-001)

Significant Deficiency 2022

Essex North Supervisory Union

VT

Subrecipient Monitoring Special Tests & Provisions § 200.332

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding are subrecipient award letters will be awarded to Canaan Sc...

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Beth Drew, Business Administrator Corrective Action: The Essex North Supervisory Union will take the following actions to address finding are subrecipient award letters will be awarded to Canaan School District for the following grants: IDEA ? B IDEA-Pre-K Title I-A Title II-A Title IV-A Schoolwide Best Act 230 ARP IDEA Basic ARP IDEA Pre-K Tobacco ESSER 2021 ESSER II ? 2021 ARP ESSER -2021 Anticipated Completion Date: April 2023

View Audit 42378

Finding 49813 (2022-005)

Material Weakness 2022

Village of Spencer

WI

Subrecipient Monitoring Reporting

2022-005 - Significant Control Deficiency on Monitoring Subrecipients - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: December 31, 2023. The Village will notify the subrecipient of the reporting error.

View Audit 42426

Finding 49812 (2022-004)

Material Weakness 2022

Village of Spencer

WI

Subrecipient Monitoring

2022-004 - Control Deficiency on Identifying the Award and Applicable Requirements - Contact: Paul Hensch, Administrator-Clerk-Treasurer. Completion date: N/A. The Village will considering entering into a formal control for any future pass-through grants.

View Audit 42426

Finding 49800 (2022-008)

Material Weakness 2022

County of Solano

CA

Subrecipient Monitoring § 200.331 § 200.501 § 200.521

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Instance of Material Noncompliance View...

Program: Emergency Rental Assistance Program Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Passed-through: Direct Award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Instance of Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Auditor-Controller?s Office issued countywide policies and procedures to address finding 2021-002 from the County?s 2021 Single Audit. The 2021 Single Audit was completed after June 30, 2022, as a result corrective actions did not occur during this review period. The policies and procedures include subrecipient monitoring, risk assessment, and required subrecipient language. Subrecipient monitoring activities were conducted for this contract, including a risk assessment while the policies were in development. This contract has expired and revisions to include subrecipient language would not be beneficial. No additional corrective actions are needed for this finding. Responsible Individual(s): N/A Anticipated Completion Date: N/A

View Audit 42414

Finding 49788 (2022-010)

Material Weakness 2022

County of Solano

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Procurement, Suspension and Debarmen...

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021/2022 Compliance Requirement: Procurement, Suspension and Debarment Type of Finding: Material Weakness Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The County has a purchasing and contracting policy to guide procurement activities. The policy includes steps to take when a vendor should be excluded from future purchases. An internal audit conducted of the county?s procurement process indicated the policy needs revision to include a process for verification and documentation of selected vendor status in the federal excluded parties list. The County is in the process of a thorough revision to the purchasing and contracting policy. In the interim all departments will be reminded of the importance to retain documentation that selected vendors are not on the federal excluded parties list. Responsible Individual(s): Megan Greve, Director of General Services Anticipated Completion Date: We anticipate sending a reminder by June 2023; we anticipate having a revised policy by end of 2023.

View Audit 42414

Finding 49776 (2022-004)

Material Weakness 2022

County of Solano

CA

Subrecipient Monitoring Reporting Material Weakness § 200.303

Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Material Noncompliance Views of ...

Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness, Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The County agrees that the Housing Voucher program is subject to the requirements of 2 CFR Part 170 and will complete Federal Funding Accountability and Transparency Act (FFATA) reporting as soon as the County is able. The County is continuing to make attempts at reporting through the FFATA Subaward Reporting System (FRS). The local HUD office and the FRS helpdesk have been unable to provide the necessary assistance, the County will continue to make attempts to report. Responsible Individual(s): Terry Schmidtbauer Anticipated Completion Date: July 2023

View Audit 42414

Finding 49775 (2022-003)

Material Weakness 2022

County of Solano

CA

Subrecipient Monitoring § 200.331 § 200.501 § 200.521

Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Material Noncomplia...

Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: U.S. Department of Housing and Urban Development Passed-through: n/a ? direct award Award Year: 2021/2022 Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Material Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: The Auditor-Controller?s Office issued countywide policies and procedures to address finding 2021-002 from the County?s 2021 Single Audit. The 2021 Single Audit was completed after June 30, 2022, as a result corrective actions did not occur during this review period. The policies and procedures include subrecipient monitoring, risk assessment, and required subrecipient language. This contract is a multi-year agreement. The County is working with the City of Vacaville on revisions to the contract including the required subrecipient language. Responsible Individual(s): Terry Schmidtbauer, Director of Resources Management Anticipated Completion Date: June 30, 2023

View Audit 42414

Finding 49758 (2022-005)

Material Weakness 2022

City of Ozark

AL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Fi...

Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Financial Officer will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2023.

View Audit 51491

Finding 49757 (2022-004)

Material Weakness 2022

Hennepin County Minnesota

MN

Eligibility Subrecipient Monitoring Cash Management § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following insta...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-004?Eligibility Program: Medical Assistance Program (ALN 93.778) Type of Finding: Material Weakness in Internal Control over Compliance; Other Matter Compliance Finding Condition: During our testing, we noted the following instances of noncompliance in the sample of 120 case files tested: ? One MAXIS case file had assets greater than their applicable household size asset limit. While beneficiaries may reduce their assets to continue to qualify, there was no documentation in the case notes showing the applicant reduced their assets subsequent to renewal in order to continue to qualify for benefits. ? One MAXIS case file had different bases of eligibility in MAXIS and MMIS where MAXIS indicated the beneficiary was ?EX? (age 65 or older) while MMIS indicated the beneficiary was ?DX? (disabled). ? One METS case file included documentation of verification of income that did not match the information entered into METS. ? One METS case file did not have a SSN entered at either the initial application date nor any of the subsequent renewal dates. No exemptions to the requirement to submit a SSN was noted in the case within METS. In addition, the County does not have effective internal controls over eligibility of the Medicaid program: ? The County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the MAXIS and METS systems. ? We were not able to review and test the automated application controls and the related ITGCs within the MAXIS, METS and MMIS systems, all of which are state systems that are administered by the state and required to be used by the County, to determine whether the system controls are adequately designed and implemented and operating effectively for the determination of eligibility. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will design internal controls to ensure eligibility inputs are correctly entered, and information required by contract is retained. Hennepin County Employee Responsible for the CAP: Jackie Poidinger Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS, METS, and MMIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49756 (2022-005)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Eligibility Student Financial Aid § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed ...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2020-005?Eligibility Program: Foster Care Title IV-E (ALN 93.658) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While we were able to test manual compensating controls over activities allowed or unallowed, allowable costs/cost principles and eligibility, we were not able to review and test the automated application controls and the related ITGCs within the MAXIS and SSIS systems that reside within the State of Minnesota, but are utilized by the County, to determine whether the system controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Hennepin County will encourage the State to provide an independent audit of the design and implementation of MAXIS and SSIS system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49754 (2022-002)

Significant Deficiency 2022

Hennepin County Minnesota

MN

Subrecipient Monitoring Eligibility Significant Deficiency § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the el...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the eligibility requirement, we noted procedures and controls were not operating as designed to ensure that only those eligible were approved for WIC. In our sample of 40 cases, two cases had no evidence that an independent review of the eligibility determination occurred. In addition, while we were able to test manual compensating controls over eligibility determination, we were not able to review and test the automated application controls and the related information technology general controls (ITGCs) within the HuBERT system, a state system that is administered by the state and required to be used by the County for eligibility determination, to determine whether controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will establish a process to strengthen eligibility determinations. Hennepin County Employee Responsible for the CAP: Jill Wilson Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of HuBERT system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49734 (2022-001)

Significant Deficiency 2022

United Way of Middle Tennessee, INC

TN

Subrecipient Monitoring § 200.332

Name of Contact Person: Niki Easley, Director HIV/AIDS Initiative Management Response:The subrecipient in question has been rendering services under the HIV Care Formula Grant for a span of over 20 years. Throughout this period, UWGN has experienced no performance or fiscal-related concerns with th...

Name of Contact Person: Niki Easley, Director HIV/AIDS Initiative Management Response:The subrecipient in question has been rendering services under the HIV Care Formula Grant for a span of over 20 years. Throughout this period, UWGN has experienced no performance or fiscal-related concerns with this subrecipient. Unfortunately, the subrecipient suffered catastrophic damage due to a natural disaster at their office space. Consequently, this has caused delays in obtaining the required audit due to the process of document recovery and relocation of office space. Given the circumstances faced by the subrecipient and their historical performance under the grant, UWGN made a decision to consider the Federal Form 990 as sufficient information temporarily. This measure was taken to prevent any additional negative impacts on the subrecipient?s operations until the completion of their audited financials. Corrective Action: The subrecipient is expected to receive their audited financials for 2021 and 2022 by Fall of 2023. UWGN will thoroughly review their audited report to identify any potential issues concerning the HIV Care Formula Grant, and if deemed necessary, appropriate actions will be taken. As of October 2022, UWGN has implemented a policy requiring an annual agency eligibility review process for all funded agencies, including subrecipients receiving fund through government grant from UWGN. This process ensures ongoing compliance and accountability for all parties involved. Proposed Completion Date: September 30, 2023

View Audit 47131

Finding 49724 (2022-001)

None 2022

Oakridge Public Schools

MI

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Department of Agriculture Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555, and 10.559 Award Numbers: COVID-19 211971, COVID-19 221971, COVID-19 211961, COVID-19 221961, COVID...

Department of Agriculture Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555, and 10.559 Award Numbers: COVID-19 211971, COVID-19 221971, COVID-19 211961, COVID-19 221961, COVID-19 210904, COVID-19 220904, and Entitlement Commodities Award Year End: June 30, 2022 Recommendation: The School District should continue its spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District has ordered equipment totaling approximately $390,000 that was not received by June 30, 2022. Once the equipment is received and paid for the School District will be in compliance with this requirement. Responsible Person and Anticipated Completion Date: Director of Finance, June 30, 2023 If the Michigan Department of Education has questions regarding this plan, please call Todd M. Hronek at (231) 788-7100.

View Audit 46294

Finding 49720 (2022-003)

Significant Deficiency 2022

West Baton Rouge Parish School Board

LA

Subrecipient Monitoring Reporting

View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.

View Audit 43835

Finding 49711 (2022-004)

Significant Deficiency 2022

Loup City Airport Authority

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

We recommend that the Authority review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered nece...

We recommend that the Authority review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Management's Response The Authority relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The Authority reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 43104

Finding 49703 (2022-003)

Significant Deficiency 2022

Philadelphia Corporation for Aging

PA

Subrecipient Monitoring Significant Deficiency

Finding 2022-003 Subrecipient Monitoring ? Significant Deficiency in Internal Control Condition and Effect: Management did not follow up with the subrecipients to obtain subrecipient single audit reports for potential compliance findings and questioned costs. As such the Corporation did not comply w...

Finding 2022-003 Subrecipient Monitoring ? Significant Deficiency in Internal Control Condition and Effect: Management did not follow up with the subrecipients to obtain subrecipient single audit reports for potential compliance findings and questioned costs. As such the Corporation did not comply with the aforementioned regulatory requirement. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review the Uniform Guidance audit compilation process to identify where automation can be better utilized to increase timing of information gathering. In addition, cross training will be instituted to enable knowledge sharing amongst various teams to mitigate delays due to staff turnover. Also, management will integrate the Corporation?s program managers, who work regularly with subrecipients, to aid in obtaining the single audit reports.

View Audit 43191

Finding 49690 (2022-001)

None 2022

Aloha United Way, Inc.

HI

Subrecipient Monitoring Cash Management HUD Housing Programs

Finding No. 2022-001: Special Tests and Provisions Federal Agency: Department of Housing and Urban Development Condition Per 2 CFR sections 578.51(g), where grants are used to pay rent for individual housing units, the recipient or subrecipient must determine whether the rent charges are reasonabl...

Finding No. 2022-001: Special Tests and Provisions Federal Agency: Department of Housing and Urban Development Condition Per 2 CFR sections 578.51(g), where grants are used to pay rent for individual housing units, the recipient or subrecipient must determine whether the rent charges are reasonable in relation to rents being charged for comparable assisted units, taking into account the location, size, type, quality, amenities, facilities, and management and maintenance of each unit. The auditing firm selected a sample of individuals receiving rent assistance. There was no evidence of the rent reasonableness checklist and certification form for two individuals. However, the Organization does perform an independent assessment of rents compared to fair market value and reviews the rent calculation worksheet during each drawdown. Current Status of Corrective Action Plan Concur. The Organization will continue to ensure that its subrecipients are in compliance with rent reasonableness guidelines per 24 CFR sections 578.51(g). Person Responsible Suzanne Skjold, Chief Operating Officer Anticipated Date of Completion February 1, 2023

View Audit 42486

Finding 49682 (2022-002)

Material Weakness 2022

Trimble Local School District

OH

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

Finding Number: 2022-002 Planned Corrective Action: The Treasurer/CFO is currently working on a federally funded project and has already reached out to the attorney and the contracts regarding the submittal of the payrolls for the projects. The attorney will review and confirm that they are followin...

Finding Number: 2022-002 Planned Corrective Action: The Treasurer/CFO is currently working on a federally funded project and has already reached out to the attorney and the contracts regarding the submittal of the payrolls for the projects. The attorney will review and confirm that they are following the Davis-Bacon Act rules and regulations. Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Kevin Simons

View Audit 43480

Finding 49604 (2022-004)

Significant Deficiency 2022

Illinois Housing Development Authority

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.1 § 200.303

The Authority is in the process of working with Illinois Department of Revenue to obtain an agreement for fiscal year 2023. Unless extraneous circumstances prevent the Authority from obtaining an agreement in a timely manner, the Authority will ensure intergovernmental agreements exist before commen...

The Authority is in the process of working with Illinois Department of Revenue to obtain an agreement for fiscal year 2023. Unless extraneous circumstances prevent the Authority from obtaining an agreement in a timely manner, the Authority will ensure intergovernmental agreements exist before commencing new program administration. The Authority will implement new policies and procedures to strengthen control.

View Audit 42245

Finding 49602 (2022-003)

Significant Deficiency 2022

Illinois Housing Development Authority

IL

Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.332

The Authority agrees with the finding and has implemented several new policies and procedures to strengthen controls surrounding the sub monitoring process. All staff are scheduled to complete a full monitoring cycle and have been scheduled for additional trainings. Additionally, weekly team meeting...

The Authority agrees with the finding and has implemented several new policies and procedures to strengthen controls surrounding the sub monitoring process. All staff are scheduled to complete a full monitoring cycle and have been scheduled for additional trainings. Additionally, weekly team meetings are conducted, and the Authority has updated its written procedures to address the sub monitoring deficiencies. Management and Supervisors will be responsible for weekly quality control tasks that include, reviewing system reports, weekly one on one meetings with the Assistant Director and any staff. The quality control and one on one meetings will be used to reduce and eliminate delayed submissions, closeouts, and notification letters. The Supervisors will run internal reports weekly to identify what inspections are due and ensure they are submitted timely.

View Audit 42245

Finding 49600 (2022-003)

Significant Deficiency 2022

Rock County

WI

Subrecipient Monitoring Reporting

Finding 2022-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Treasury Repeat of Finding 2021-007 Condition The County reported eight subrec...

Finding 2022-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Treasury Repeat of Finding 2021-007 Condition The County reported eight subrecipients within the 2022 Project and Expenditure report to U.S. Treasury which does not agree with the County?s non-subrecipient relationship determination and the zero subrecipient expenditures reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The next report due to SLFRF will be revised to indicate we have non subrecipient relationships. Name(s) of Contact Person(s) Responsible for Corrective Action: Sherry Oja, Rock County Finance Director. Anticipated Completion Date: The 2023 third quarter report due October 2023 will include the revision.

View Audit 42483

Corrective Action Plans

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