Corrective Action Plans

Finding 47349 (2022-002)

Significant Deficiency 2022

PR

Subrecipient Monitoring Reporting Significant Deficiency

Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had the Finance department approval for submission.

View Audit 51572

Finding 47325 (2022-001)

Significant Deficiency 2022

Barstow Community College District

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

View of Responsible Officials and Corrective Action Plan The District will implement procedures to ensure that the student withdrawal calculations are performed accurately and occur within 45 days from the end of the academic period.

View Audit 47210

Finding 47260 (2022-001)

None 2022

Tecumseh Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Se...

Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Services The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 ? Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment.

View Audit 41272

Finding 47225 (2022-001)

Material Weakness 2022

Unified School District #457

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.

View Audit 53241

Finding 47222 (2022-003)

Material Weakness 2022

Benedict College

SC

Student Financial Aid Reporting Subrecipient Monitoring

Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. ...

Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. Planned Corrective Action: The errors are attributed to incorrect programming embedded in the school's learning management system and delays by NSC in relaying information to NSLDS. To correct the findings, Benedict is implementing the following action plan: 1) The reporting process was temporarily moved to another campus office during a staff transition in the Registrar's Office. With a new registrar and assistant registrar in place, the process will be reassigned to the Registrar. 2) The college is scheduling a process maintenance session with representatives from Jenzabar EX to ensure proper coding in the school's learning management system. Individualized training will also be scheduled for the Registrar's staff to ensure a full understanding of the mechanics of the reporting system. 3) As NSC only reports status changes when the subsequent file is received (for example, May status changes are only reported to NSLDS when the June report is received), Benedict's NSC submission schedule will be amended to every 30 days throughout the entire calendar year, thereby ensuring that the triggering event allows NSLDS receipt within 60 days. Contact person responsible for corrective action: Dr. Kimberly Haynes-Stephens, AVP for Academic Support and Assessment; Roberta Davis, Registrar; Monique Rickenbaker, Director of Financial Aid; Chief Financial Officer. Anticipated Completion Date: April 30, 2023.

View Audit 53657

Finding 47217 (2022-002)

Significant Deficiency 2022

Argos Community Schools

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Edu...

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward, all documents will be overseen by at least two parties in the Business Office, with signed documentation. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing and putting corrective action plan in place immediately.

View Audit 52777

Finding 47216 (2022-001)

Material Weakness 2022

Argos Community Schools

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Thro...

Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions ? Wage Rate Requirements compliance requirements. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors for building projects which include playground equipment and an outdoor classroom. As of June 30, 2022, $174,607 was disbursed related to these construction projects. The construction payments represented 17% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we received required documentation, as required by Federal Law. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing corrective action plan on any future projects. As of today, we do not have any projects in place that would be require implementation of these laws.

View Audit 52777

Finding 47214 (2022-001)

Significant Deficiency 2022

Wellspring Family Services

WA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Finding Number 2022-001: Significant deficiency in internal controls over applicability and determination of eligibility requirements. Contact Person(s): Cobie Sparks-Howard, Director of Housing Services; Calli Clevinger, Housing Program Manager Corrective Action Plan: Wellspring has a long traditi...

Finding Number 2022-001: Significant deficiency in internal controls over applicability and determination of eligibility requirements. Contact Person(s): Cobie Sparks-Howard, Director of Housing Services; Calli Clevinger, Housing Program Manager Corrective Action Plan: Wellspring has a long tradition of beginning work prior to having a signed contract in hand for ongoing programs. Wellspring recognizes the urgency of its clients? needs and wishes to help. However, beginning work prior to having a signed contract for a new program meant that systems and training were completed before Wellspring knew the terms of the contract. Beginning in 2023, Wellspring will no longer begin work prior to receiving a signed contract for a new program. Second, contracts often contain provisions that impact several areas within the agency, such as systems, finance, human resources, and programs. However, prior to 2023, contracts were generally reviewed by a limited number of individuals prior to being signed and were circulated among the broader team inconsistently. As a result, there was no centralized control over whether the terms of the contract were reviewed by the responsible party or implemented appropriately. Wellspring identified this as an issue in 2021 and instituted monthly contract meetings. However, it soon became evident that we needed a central tracking system and approval process in order to ensure compliance. Wellspring is currently in the process of building a contract management system that will manage both the approval process and the compliance aspects of our contracts. We expect this system to be fully implemented by September 30, 2023. Finally, in 2022, Wellspring hired a new and experienced housing director who has established new internal controls at the program level, including quarterly internal audit review procedures. Anticipated completion date: June 30, 2023.

View Audit 52830

Finding 47207 (2022-001)

Significant Deficiency 2022

Sandusky City School District

OH

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding Number: 2022-001 Planned Corrective Action: Student withdrawal and graduation files will be updated in NSLDS at the time of occurrence. A monthly review of all files will occur in NSLDS at the end of each month. Anticipated Completion Date: 03/01/2023 Responsible Contact Person: Crystal Cook...

Finding Number: 2022-001 Planned Corrective Action: Student withdrawal and graduation files will be updated in NSLDS at the time of occurrence. A monthly review of all files will occur in NSLDS at the end of each month. Anticipated Completion Date: 03/01/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director

View Audit 53506

Finding 47205 (2022-002)

Material Weakness 2022

Sandusky City School District

OH

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and ...

Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director

View Audit 53506

Finding 47202 (2022-001)

Significant Deficiency 2022

Santa Monica New Hope Courtyard Apartments 122-Hd046-Wpd-Np

CA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telep...

Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2022-001 Comments on Finding and Recommendation: The Corporation's required deposit of $34,324 to the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Action(s) taken or planned on the finding: Management deposited $34,324 into the residual receipts fund on November 8, 2021.

View Audit 53554 Questioned Costs: $1

Finding 47195 (2022-001)

None 2022

University of Pennsylvania

PA

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.207 § 200.305

The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that ...

The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that variations remain in the interpretation of the cash management compliance requirement. For example, on October 20, 2017, the Council On Governmental Relations (COGR) wrote a letter to the Office of Financial Management expressing concern that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management as currently written in 2 CFR Part 200.305(b). COGR?s position is that the Compliance Supplement should be revised to conform with the cash management requirements as written in 2 CFR 200.305(b). The University agrees with COGR?s position and believes the language in the Compliance supplement leads to an unrealistic and unreasonable administrative burden for universities and possibly a reconfiguration of smoothly running electronic process or a complete replacement of electronic processes with an inefficient, manual one in efforts to ensure each vendor has been paid prior to requesting reimbursement from the sponsoring agency. The University will continue to monitor the OMB interpretation of the Cash Management requirements. For FY22, we note that the overall number of exceptions has decreased. Furthermore, the payments identified as exceptions in the FY22 audit were almost all made to vendors within our institutional standard terms of net 45 days, with the exception of 1 which was made 51 days after the request for reimbursement. The Office of Research Services remains committed to ensuring that the federal government is not unfairly disadvantaged by our processes. To that end, during the fall of 2022, the University implemented certain enhancements to further minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. A custom process was implemented in the University?s financial system to update payment terms to `immediate? for vendor invoices on Line of Credit sponsored awards. In addition, the University added a new metric to the reporting dashboard for its Procure-to-Pay system to specifically highlight Purchase Order invoices for sponsored awards which were on hold, to assist the university business and grant managers in prioritizing the resolution of those holds preventing 2 invoices on sponsored awards from being paid immediately. We expect to see the impact of these enhancements in the FY23 audit.

View Audit 53797

Finding 47189 (2022-002)

Material Weakness 2022

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Jennifer Aldworth, BGCA MA - Alliance Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: De...

Individuals Responsible for Corrective Action Plan: Jennifer Aldworth, BGCA MA - Alliance Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: December 31, 2023

View Audit 52824

Finding 47166 (2022-001)

None 2022

Ncr of Lubbock, Tx Dba Courtyard at King's Dominion

OH

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Name of auditee: National Church Residences of Lubbock, TX HUD auditee identification number: 113-EE072 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone nu...

Name of auditee: National Church Residences of Lubbock, TX HUD auditee identification number: 113-EE072 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (CFDA 14.157): The required monthly deposits to the reserve for replacements account were not made during the year ended March 31, 2022. Recommendation: Management should make an additional deposit(s) in future years until all required deposits have been made or request approval from HUD to suspend the required reserve for replacement deposits. Action(s) Taken or Planned on the Finding: Management has requested suspension of required reserve for replacement deposits. As of the report date, HUD has not approved this request.

View Audit 41455

Finding 47164 (2022-002)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal contro...

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal control process requires approval of timesheets. During testing, there was one instance where an employee?s timesheet was not approved and one instance where an employee?s timesheet was approved after payroll; however, we were unable to determine whether the review occurred within a reasonable amount of time after the payroll period. Responsible Individuals: Lana Walter, Manager, Regional Affordable Housing and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47161 (2022-002)

Material Weakness 2022

The County of Crawford, Pennsylvania

PA

Subrecipient Monitoring § 200.332

CORRECTIVE ACTION PLAN September 28, 2023 Crawford County Human Services respectfully submits the following corrective action plan for calendar year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, ...

CORRECTIVE ACTION PLAN September 28, 2023 Crawford County Human Services respectfully submits the following corrective action plan for calendar year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 ? December 31, 2022 The finding from the December 31,2022 schedule of findings is discussed below: FINDING?SUBRECIPIENT MONITORING Dept. of Health and Human Services Passed through PA Dept. of Human Services Foster Care ? Title IV-E ? ALN 93.658 Finding 2002-002 Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Action taken: Crawford County Human Services has created a Fiscal Technician position to aid in the monitoring process. The Fiscal Technician position has been approved by the County Commissioners and State Civil Service. Crawford County Human Services is activity recruiting for the position. The monitoring policy will be updated to insure inclusion of IV-E providers and will outline a set of criteria to determine the frequency of monitoring. Sincerely yours, Roberta Clark Fiscal Operations Officers Crawford County Human Services

View Audit 41682

Finding 47160 (2022-001)

Significant Deficiency 2022

Mid-Atlantic Regional Air Management Association, Inc.

MD

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance ? Reporting Criteria: An entity?s internal control structure should include such controls to ensure timely, accurate, and complete reporting. Federal grant recipients are subject to special reporting requirements, including:...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance ? Reporting Criteria: An entity?s internal control structure should include such controls to ensure timely, accurate, and complete reporting. Federal grant recipients are subject to special reporting requirements, including: - Special reports required by the Federal Funding Accountability and Transparency Act (FFATA) which requires subawards in excess of $30,000 to be reported to FSRS no later than the end of the month following the month the subaward was made. - Annual financial reporting includes: o Reports to negotiate the final indirect cost rate proposal based on actual expenditures should be submitted within six months of fiscal year end. o The OMB reporting package containing the data collection form and audit report(s) are required to be submitted to the Federal Clearinghouse the earlier of 30 days after receipt of the auditor?s report(s) or 9 months after the end of the fiscal year. Condition: Reports required by FFATA for sub-awards made in fiscal year 2022 were not completed. Annual financial reports for indirect costs and the OMB reporting package have not yet been submitted. Context: The condition was noted as part of our documentation of internal control processes and substantive testing of compliance with the compliance requirement reporting. Cause: Reports to FSRS were not submitted because the determination of which subawards were subject to FFATA reporting was misinterpreted as the payment of federal award funds to subawardees rather than the execution of the subaward. Report submissions for the annual financial reports for indirect costs and the OMB reporting package were delayed due to the unavailability of a fully adjusted accrual basis trial balance and general ledger. Effect or Potential Effect: MARAMA may not be in compliance with its reporting requirements. Delays in submission of reports could cause delays in the assignment or approval of final and provisional indirect cost rates. Noncompliance with reporting requirements could impact current and future federal awards. Recommendation: MARAMA should develop procedures to ensure subawards are reported to FSRS by the reporting deadline. Accounting records should be finalized more expeditiously in order to allow for timely filing of all annual financial reports. Responsible Official?s Response: Contact Person: Marc A.R. Cone, Executive Director, 443-322-0319 Anticipated Completion Date: MARAMA anticipates that the controls over reporting deficiencies will be remedied before the end of fiscal year 2023 and be in place for all special and annual reports beginning with the September 30, 2023 year end. Planned Corrective Action: To facilitate timely annual financial reporting, MARAMA is transitioning to another financial accounting services provider and will work in developing the necessary steps to provide the auditor with timely information. The new accounting services provider is familiar with the nuances of analyzing the applicability of FSRS reporting. With this expertise there will be a priority to develop a plan to more closely monitor the FSRS reporting requirements.

View Audit 41679

Finding 47159 (2022-002)

None 2022

Mid-Atlantic Regional Air Management Association, Inc.

MD

Reporting Subrecipient Monitoring

Finding 2022-002 Noncompliance with the Uniform Guidance Compliance Requirement Reporting Federal Programs: Assistance Listing No. Name of Federal Program or Cluster 66.039 National Clean Diesel Funding Assistance Program Criteria: FFATA requires subawards in excess of...

Finding 2022-002 Noncompliance with the Uniform Guidance Compliance Requirement Reporting Federal Programs: Assistance Listing No. Name of Federal Program or Cluster 66.039 National Clean Diesel Funding Assistance Program Criteria: FFATA requires subawards in excess of $30,000 to be reported to FSRS no later than the end of the month following the month the subaward was made. Condition: MARAMA made two subawards exceeding $30,000 during fiscal year 2022 and did not report either subaward to FSRS. Context: Noncompliance was noted as a result of substantive tests of compliance whereby report submissions to FSRS are viewed. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 2 0 n/a n/a Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $82,842 $82,842 $0 n/a n/a Cause: Reports to FSRS were not submitted because the determination of which subawards were subject to FFATA reporting was misinterpreted as the payment of federal award funds to subawardees rather than the execution of the subaward. Effect or Potential Effect: MARAMA is not in compliance with the FFATA reporting requirements. Questioned costs: Known and likely questioned costs did not exceed $25,000 and, therefore, were not required to be reported. Recommendation: MARAMA should develop procedures to ensure subawards are reported to FSRS by the reporting deadline. Subaward relationships should be re-evaluated as the agreements expire to ensure that the continued classification of the agreements as subawards is appropriate. Responsible Official?s Response: Contact Person: Marc A.R. Cone, Executive Director, 443-322-0319 MARAMA appreciates the auditor bringing the FSRS reporting requirement to MARAMA?s attention. As MARAMA and the auditor have noted, there is room for practical interpretation that could cause differing opinions on determining the business relationship of a contractor versus a subawardee. In the future, MARAMA will more closely analyze the business relationship to identify a subawardee versus contractor and, if the the business relationship with an entity is identified as a subawardee, then the FSRS reporting will be performed within the specified timeframes. Anticipated Completion Date: MARAMA anticipates that the FSRS reports for subawards entered into after July 2023 will be completely timely. Planned Corrective Action: The new accounting services provider is familiar with the nuances of analyzing the applicability of FSRS reporting. With this expertise there will be a priority to develop a plan to more closely monitor the FSRS reporting requirements.

View Audit 41679

Finding 47157 (2022-001)

Material Weakness 2022

Colville School District No. 115

WA

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

The District is transitioning our asset tracking to a new platform, Follett Resource Manager, allowing us to track the full life cycle of devices/equipment from receipt, deployment to retirement. o Annual inventory will be shared with the Business Office. o Devices removed out of service will have ...

The District is transitioning our asset tracking to a new platform, Follett Resource Manager, allowing us to track the full life cycle of devices/equipment from receipt, deployment to retirement. o Annual inventory will be shared with the Business Office. o Devices removed out of service will have notes in Follett and checkout history. o API Integration to verify device information using multiple data points (Active Directory and PDQ). The Business Office will be made privy to all grant activity by developing grant procedures (and subsequent training) that require multi-disciplinary approval and collaboration.

View Audit 41977 Questioned Costs: $1

Finding 47112 (2022-002)

Material Weakness 2022

Nebraska Indian Community College

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287 Questioned Costs: $1

Finding 47053 (2022-003)

Significant Deficiency 2022

Scott County

MN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility

2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented. Name of the contact person responsible for corrective action: Kari Ouimette (Economic Assistance Director) Planned completion date for corrective action plan: December 31, 2023.

View Audit 50052

Finding 47052 (2022-002)

Significant Deficiency 2022

Scott County

MN

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

2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all approvals of timesheets are documented. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023.

View Audit 50052

Finding 47051 (2022-001)

Significant Deficiency 2022

Scott County

MN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanat...

2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual?s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023

View Audit 50052

Finding 47049 (2022-001)

Significant Deficiency 2022

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield ...

FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield Housing Authority Public Housing program employed three (3) Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to post COVID-19 turnover and unqualified workers in the local workforce, the SHA has experienced a higher than usual turnover rate in the positions that conduct rent calculations. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. Further, during the auditor?s closeout meeting with the SHA Management team, the auditors stated that they observed that the SHA team conducted necessary file audits and identified deficiencies, however they did not observe corrections to the identified deficiencies upon staff notification. This error rate was directly attributable to the high turnover rate of Occupancy Specialists during the 2022 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: ? The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2023. ? The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. ? The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2023. ? The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in low rent public housing rent calculations and program integrity by December 31, 2023. ? The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by September 30, 2023. PERSON RESPONSIBLE Melissa Huffstedtler ANTICIPATED COMPLETION DATE December 31, 2023

View Audit 47515

Finding 47047 (2022-003)

Significant Deficiency 2022

City of Minneapolis

MN

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We w...

Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We will work with our Procurement and PeopleSoft support staff to develop a process to query data for subrecipient contracts from the PeopleSoft system. This will allow staff to review which contracts are identified as subrecipients and ensure completeness of the population. Anticipated Completion Date: December 31, 2023

View Audit 47697

Corrective Action Plans

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