Corrective Action Plans

Finding 570503 (2022-003)

Significant Deficiency 2022

City of Princeton

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328

FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting ...

FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Significant Deficiency Condition: The City did not have proper controls in place to ensure that the annual report was accurately filled out and agreed to underlying detail. Context: Variances to key line items were noted when comparing the Form RD442-2 and Form RD442-3 to supporting documents. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that reports agree to underlying detail. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.

View Audit 361490

Finding 570444 (2022-005)

Material Weakness 2022

Consortium of Universities for the Advancement of Hydrologic Science, Inc.

MA

Subrecipient Monitoring § 200.330

Finding Reference Number: MW2022-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI acknowledges that no documentation was available to show subrecipient-monitoring procedures...

Finding Reference Number: MW2022-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI acknowledges that no documentation was available to show subrecipient-monitoring procedures were followed for FY 2022 within the required timeframe. In 2023, a targeted review of all active subawards 2022 was conducted. That effort was then expanded to include (i) written recipient self-certifications and (ii) a formal, documented risk-assessment workflow for CUAHSI management. Retroactive monitoring for every FY 2022 subaward was completed and filed under this enhanced process in spring 2024. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI now follows a written Subrecipient Monitoring Policy that specifies the duties of the Director of Finance, Staff Accountant, and Principal Investigator. Routine monitoring of active subawards began in May 2023; the process was updated on September 21 2023 and further strengthened in spring 2024. All subrecipients from FY 2020–2022 have been retroactively certified, and timely reviews were in place for FY 2023–2024 awards. Management performs a mid-year check to confirm that monitoring records are complete, adequate, and securely stored. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete

View Audit 361411

Finding 570046 (2022-003)

Material Weakness 2022

Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads

PR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the aw...

2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the award and remained unregistered throughout the audit period. Management’s Response: Starting in FY 2024-2025, the finance department will strengthen communication and create a tool for the legal department to identify the federal funds to be used. This will enable the legal department to request the SAM registration document during the procurement process. This approach will enhance control and ensure that the vendor is registered in SAM before beginning their services. Person in charge: Juan C. Rodriguez Rivera – Accounting Official Yanina Cuadrado Sanjurjo - Lawyer 787-705-7188 Juan.rodriguez@lra.pr.gov & Yanina.cuadrado@lra.pr.gov Implementation Date: FY 2024-2025

View Audit 361348 Questioned Costs: $1

Finding 569995 (2022-001)

Material Weakness 2022

United Way of Southwest New Mexico

NM

Subrecipient Monitoring Material Weakness Reporting

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025

View Audit 361270

Finding 565713 (2022-011)

Material Weakness 2022

Republic of the Marshall Islands

MH

Subrecipient Monitoring

The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers a...

The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.

View Audit 359422

Finding 565709 (2022-002)

Material Weakness 2022

Republic of the Marshall Islands

MH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...

Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.

View Audit 359422 Questioned Costs: $1

Finding 565708 (2022-010)

Significant Deficiency 2022

Republic of the Marshall Islands

MH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to ...

Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to reflect audit determination letter processes for subrecipients.

View Audit 359422 Questioned Costs: $1

Finding 565707 (2022-009)

Material Weakness 2022

Republic of the Marshall Islands

MH

Reporting Subrecipient Monitoring

Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425...

Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425 Reports prior to submission to the auditors. The 240p report was also attached with the SF_425 report for “KIF-CK6028.” The 4th Quarter DAEF SF-425 was also provided to the auditors. Condition #3: Federal SF-425 reports are submitted on a quarterly and annual basis by the Budget Division (Federal Desk)

View Audit 359422

Finding 565704 (2022-004)

Material Weakness 2022

Republic of the Marshall Islands

MH

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to for...

The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to formally designate a property coordinator. To issue another memo to meet and train the designated property coordinators on their roles, responsibilities, & templates pertaining to the fixed assets management. 3) Developed a collaborative approach between the ministries, outer island jurisdictions, and overseas’ missions, in accomplishing the physical inventory with the MoF assets’ manager serving as the lead. 4) The asset management module of FMIS (BISAN) will be fully operationalized when the assets registry is complete.

View Audit 359422 Questioned Costs: $1

Finding 565703 (2022-001)

Significant Deficiency 2022

Republic of the Marshall Islands

MH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facili...

Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facilitates the review of manual entries, including supporting attachments, prior to posting to the general ledger. Condition 2: #1 & #2: Effective FY2025 PPE 14, MoF will no longer charge leave slips without proper supporting documents. . Condition 2, continued: #1 Employee did not receive a night differential for PP21 & PP22. #2 & #5: The online approval workflow in the payroll module of Bisan, where the ministry enters hours claimed while the MOF Payroll Division reviews and approves against supporting timesheets, helps ensure that payroll calculations are accurate. #3 and #4 Employee did not receive 8 regular hours in previous pay period (PP01) #6: 30% is a combination of 20% standby differential and 10% Ebeye differential.

View Audit 359422 Questioned Costs: $1

Finding 565330 (2022-003)

Significant Deficiency 2022

Puerto Rico Public Private Partnerships Authority

PR

Subrecipient Monitoring

All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments mad...

All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments made include sub awardees that have signed a subaward agreement.

View Audit 359159

Finding 561489 (2022-007)

Material Weakness 2022

Sayre Health Center

PA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will rec...

Finding No. 2022-007: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will recognize a “full discount” for individuals and families with annual incomes at or below 100% Federal poverty level (FPL) with only nominal fees charged, three levels of discount between 100% and 200%, and no discounts for copays for individuals and families earning over 200% FPL. This policy will be in accordance with Section 330(k)(3)(G) of the PHS Act and 42 CFR Part 51c.303(f) and 42 CFR Part 51c.303(u) which are incorporated herewith. We will charge a nominal fee to individuals and families with annual incomes at or below 100% of the FPL. Patients whose incomes are above 100% or below 200% of the FPL will be charged according to our sliding fee scale based on income and family size. Discounts will be provided to patients with incomes up to 200% of the FPL for medical visits. Discounts will be provided to patients with incomes up to 250% of the FPL for family planning visits. Staff will assess patients’ incomes based upon a sliding fee scale and no patient will be denied care based upon their inability to pay. The organization also has a policy of nondiscrimination in the delivery of health care as stated in its Patient Bill of Rights. Also, the Board of Directors define the income and family size, and has defined the family size to be all parents, minors or guardians that are financially responsible for the household. The tracking and documentation of sliding fees is now maintained with the deposit record of each fee received in the shared file for immediate availability and reference.

View Audit 357068 Questioned Costs: $1

Finding 561296 (2022-008)

Material Weakness 2022

City of Eastport

ME

Subrecipient Monitoring Internal Control / Segregation of Duties

2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls h...

2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create an internal control document that addresses internal control over monitoring federal funds in accordance with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials: Management agrees with the recommendation. Corrective Action: Management will implement the recommendation. Name of Contact Person: The City Treasurer will implement the recommendation. Projected Completion Date: The recommendation will be completed by September 30, 2025.

View Audit 356932

Finding 561294 (2022-007)

None 2022

City of Eastport

ME

Procurement, Suspension & Debarment Subrecipient Monitoring

2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a F...

2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Officials: Management agrees with the recommendation. Corrective Action: Management will implement the recommendation. Name of Contact Person: The City Treasurer will implement the recommendation. Projected Completion Date: The recommendation will be completed by September 30, 2025.

View Audit 356932

Finding 561167 (2022-002)

Significant Deficiency 2022

Portland Community Reinvestment Initiatives, Inc.

OR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.512

Finding no.: 2022-002 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department — the Controller and an additional...

Finding no.: 2022-002 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department — the Controller and an additional Staff Accountant. The additional staff led to better internal controls and more timely reconciliations throughout 2022. Notwithstanding these efforts, time was needed to train personnel on PCRI systems and emphasis was put on the completion of the subsidiary audits for King Parks Apartments Limited Partnership and MLK & Cook Apartments Limited Partnerships, which are an integral part of the consolidated PCRI audit report, in the early months of 2022 leading to the noted delay in reconciliations for the PCRI audit. In addition to these delays, PCRI once again experienced turnover in the added Staff Accountant position in June of 2023, leading to delays and the employee in the Controller position went on an extended medical leave and subsequently ended employment with PCRI, leading to further delays. Further contributing to delays was the turnover of accounting staff at the property management company with whom PCRI contracts for management of the Maya Angelou and Park Terrace properties which lead to delays in starting those audit engagements which are integral to the consolidated PCRI audit report. In response to this cycle of staff turnover, PCRI contracted with an external service to fill the Staff Accountant position while the search for a permanent employee to fill the position continues to this day, and PCRI has subsequently hired a well-qualified person as Fiscal Director. The property manager for the Maya Angelou and Park Terrace properties has also taken steps to stabilize their accounting operations. These responses have mitigated the risk of delay of future audits as the additional personnel hired in response to the 2021 finding was effective were it not for the untimely turnover of staff during the time when the 2022 PCRI audit was being prepared for and conducted. Anticipated completion date: December 2023

View Audit 356759

Finding 561155 (2022-001)

Significant Deficiency 2022

Housing and Economic Concepts, Inc.

IN

Subrecipient Monitoring Reporting § 200.512

Name of auditee: Housing and Economic Concepts, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Jenice Meyers Position: Executive Director Telephone number: 317-846-3111 Current Findings on the Sch...

Name of auditee: Housing and Economic Concepts, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Jenice Meyers Position: Executive Director Telephone number: 317-846-3111 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the finding and each recommendation Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Action taken or planned to be taken on the finding Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.

View Audit 356741

Finding 560517 (2022-011)

Material Weakness 2022

Orutsararmiut Native Council

AK

Subrecipient Monitoring Material Weakness Reporting § 200.303

Name of Contact: Brian Henry, Executive Director Corrective Action Plan: The Council will develop FFATA reporting policies and procedures to submit subaward information through FSRS to ensure compliance with FFATA requirements. Proposed Completion Date: June 30, 2025

View Audit 356419

Finding 560149 (2022-016)

Material Weakness 2022

Oregon Coast Community Action

AL

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting...

The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants' requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025

View Audit 356132

Finding 560144 (2022-015)

Material Weakness 2022

Oregon Coast Community Action

AL

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are currently implementing this internal control at the program level to document the information and proper coding to the correct period. Re...

ORCCA's current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are currently implementing this internal control at the program level to document the information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025

View Audit 356132 Questioned Costs: $1

Finding 560139 (2022-014)

Material Weakness 2022

Oregon Coast Community Action

AL

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

ORCCA's current process at the Energy program level has improved to ensure proper documentation of eligibility, period of performance and earmarking. The Energy program director and staff are already implementing this internal control at the program level to document the information and proper codin...

ORCCA's current process at the Energy program level has improved to ensure proper documentation of eligibility, period of performance and earmarking. The Energy program director and staff are already implementing this internal control at the program level to document the information and proper coding to the correct period. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025

View Audit 356132 Questioned Costs: $1

Finding 560131 (2022-011)

Significant Deficiency 2022

Oregon Coast Community Action

AL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.32 § 200.330

ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as the finance team (Finance Director, Accounting Manager...

ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as the finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grant directors. Responsible party: Bonnie Foroudi, Finance Director Estimated completion date: December 31, 2025

View Audit 356132

Finding 559797 (2022-005)

Significant Deficiency 2022

Redevelopment Authority of the County of Berks

PA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400

ALLOWABLE ACTIVITIES AND ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause During 2022 payments of rental and utility assistance were entered as batches within the financial accounting software. A se...

ALLOWABLE ACTIVITIES AND ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Emergency Rental Assistance ALN 21.023; passed through the County of Berks Condition/Cause During 2022 payments of rental and utility assistance were entered as batches within the financial accounting software. A separate spreadsheet was utilized to track individual payments included within the batches. The original spreadsheet provided contained data entry errors. After revising for corrections, the detail provided by the Authority outlining individual payments was $472,226 lower than expenses reported in the financial reporting software and could not be reconciled by management. For 6 out of 60 cases tested, the amount paid for rent did not agree to a lease agreement or bills on file for the following reasons: (1) clerical errors, (2) duplicate payments due to multiple staff working on the same file, or (3) failure to request support before payment was made. The Authority did not have controls in place to detect the noncompliance prior to issuing payments. Recommendation We recommend the Authority revisit and strengthen internal controls over tracking individual payments for transactions entered as batches, particularly when related to federal awards. We encourage the Authority to continue working to identify the individual transactions making up the remainder of the federal expenditures under this program. We also recommend the Authority revisit and strengthen internal controls over allowable activities and allowable costs related to grant programs. Management Response The Authority launched the Emergency Rental Assistance Program (ERAP) with little administrative guidance from the U.S. Treasury. The Authority contracted with the Berks Coalition to End Homelessness (BCEH) to undertake various aspects of the Emergency Rental Assistance Program and in the late fall of 2021, the Authority began reviewing all case documentation provided by BCEH. This review eliminated the vast majority of the errors noted. The Authority also updated case documentation checklists as well as provided training for staff involved with ERAP.

View Audit 355767 Questioned Costs: $1

Finding 559023 (2022-005)

Significant Deficiency 2022

Alston Wilkes Society

SC

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.439 § 200.452

Response of Responsible Society Official: We will review 2 CFR 200 Subpart E - Cost Principle to in an effort to refamiliarize ourselves with the Cost Principles.

View Audit 355287 Questioned Costs: $1

Finding 558987 (2022-002)

Material Weakness 2022

Foothill House of Hospitality

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management has worked with a few outside accounting firms over the last year and believes they have found a competent accounting person to assist with the financial statements and processes. Management is working with the new accounting firm to document the procedures and maintaining records.

View Audit 355237

Finding 556195 (2022-003)

Material Weakness 2022

Benton County

WA

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

Thank you for bringing this to our attention. There were several factors that contributed to the difficulties we encountered submitting the required quarterly reports and have since remedied those issues. The Human Services Department has worked with Treasury on the challenges we encountered uploa...

Thank you for bringing this to our attention. There were several factors that contributed to the difficulties we encountered submitting the required quarterly reports and have since remedied those issues. The Human Services Department has worked with Treasury on the challenges we encountered uploading the required reporting templates and we now has multiple people with access to the reporting portal and in the event of staff turnover we can continue to submit required reports. The Human Services Manager and the Budget and Finance Analyst have created reminders on their calendars to ensure reporting is completed on time and with accurate data.

View Audit 354873

Corrective Action Plans

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