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Seda Council of Governments
PA
Questioned Costs Subrecipient Monitoring Eligibility
U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...
U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023
View Audit 39992 Questioned Costs: $1
Seda Council of Governments
PA
Subrecipient Monitoring Eligibility
U.S. DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...
U.S. DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023
View Audit 39992
Finding 42794 (2022-001)
Material Weakness 2022
Green Local School District
OH
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring
The District is working with Dant Clayton to calculate the difference between the amount paid under the contract and the applicable Davis Bacon prevailing wage rates. The difference will be captured in a change order, which will also incorporate any necessary contract provisions into the agreement w...
The District is working with Dant Clayton to calculate the difference between the amount paid under the contract and the applicable Davis Bacon prevailing wage rates. The difference will be captured in a change order, which will also incorporate any necessary contract provisions into the agreement with Dant Clayton. This change order will resolve any outstanding issues with the procurement and the use of ESSER funds.
View Audit 40288
Finding 42782 (2022-004)
Significant Deficiency 2022
Chicago State University
IL
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
The University will perform a risk assessment that is inclusive of the requirements outlined in the GLBA.
The University will perform a risk assessment that is inclusive of the requirements outlined in the GLBA.
View Audit 39988
Finding 42774 (2022-001)
Material Weakness 2022
Hogar Manuel Mediavilla Negron INC
PR
Subrecipient Monitoring Cash Management Reporting
Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.
Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.
View Audit 39145
Finding 42767 (2022-001)
Material Weakness 2022
Town of Shirley
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Teresa Hester ? Clerk/Treasurer Contact Phone Number: 765-738-6381 Views of Responsible Official: We concur with finding: As stated in the Finding 2022-001 this finding is also a finding in the 2021-002. All of the transactions were ...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Teresa Hester ? Clerk/Treasurer Contact Phone Number: 765-738-6381 Views of Responsible Official: We concur with finding: As stated in the Finding 2022-001 this finding is also a finding in the 2021-002. All of the transactions were already complete when the 2021 finding was noted. Difficult to change what already was. Internal controls were in place overall with the Grant Writer, Engineering Firm and Clerk/Treasurer, but the town was not provided with direct access to copies of the semi-annual reports. These reports were not accessible because OCRA does not give all unit?s rights to view. (Not being able to have access is where Government Officials should take into consideration when requiring units to be compliant.) Screen shots of the activity were provided to auditor. Description of Corrective Action Plan: The semiannual and other reporting was the responsibility/authority of our grant management. (Town officials have no log-in rights for the records) For future endeavors moving forward we will be implementing a more efficient internal controls. Collaborating with the grant management in knowing when the reports are being filed and that the Clerk/Treasurer is sent a copy of the reports for review. Anticipated Completion Date: This particular project has been finalized, therefore there is no an anticipated completion date. For future endeavors we will implement a more detailed and diversified internal controls process.
View Audit 39079
Live Violence Free
CA
Reporting Subrecipient Monitoring
Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of...
Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of emergency due to an exceptionally severe weather event. This lead to multiple office closures, inability to access information, and limited internet and broadband capabilities. Furthermore, a greater number of federal awards were examined in the current year in comparison to previous years. Planned Corrective Action: In September and October, Live Violence Free will commence the preparation of financial documents and finalizing bookkeeping for the fiscal year under audit. We will collaborate closely with the audit firm to promptly compile all required records, ensuring they possess the necessary information to finalize the audited financial statements and single audit well before the reporting deadline. Contact Person Responsible for Corrective Action: Chelcee Thomas, Executive Director Email: cthomas@liveviolencefree.org Phone: (530) 264-5303 Anticipated Completion Date for Corrective Action: Live Violence Free will complete all preparation by the end of October 2023. The audit for Fiscal Year 2023-2024 will begin in January 2024. The Audited Financial Statements and Single Audit Report will be submitted to the federal audit clearinghouse no later than March 31, 2024.
View Audit 50892
Holy Names University
CA
Subrecipient Monitoring
Corrective Action Plan For the Year Ended June 30, 2022 2022 ? 002 Gramm-Leach-Bliley Act (Student Financial Aid Cluster ? All programs) Criteria Under the University?s Program Participation Agreement and the Gramm-Leach-Bliley Act (GLBA), schools must protect student financial aid information, wi...
Corrective Action Plan For the Year Ended June 30, 2022 2022 ? 002 Gramm-Leach-Bliley Act (Student Financial Aid Cluster ? All programs) Criteria Under the University?s Program Participation Agreement and the Gramm-Leach-Bliley Act (GLBA), schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid. According to 16 CFR 314.4(b), a school must identify reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assess the sufficiency of any safeguards in place to control these risks. At a minimum, such a risk assessment should include consideration of risks in each relevant area of your operations, including: 1. Employee training and management; 2. Information systems, including network and software design, as well as information processing, storage, transmission, and disposal; and 3. Detecting, preventing, and responding to attacks, intrusions, or other systems failures. Condition Although the University has documented various IT policies around access, they are not comprehensive enough to cover the Gramm-Leach-Bliley Act requirements around the process of identifying the internal and external risks to data security. Cause The University has not conducted a formal risk assessment since January 2021. Effect Student information may be at risk of unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information. Questioned Costs There were no questioned costs related to this finding. Context During our review of the University?s Information Technology system, we noted through inquiry that a formal risk assessment of the University?s documented safeguards had not been performed since January 2021. Recommendation We recommend that the University re-engage the outside resource to independently perform and develop a formal risk assessment, along with recommendations for remediation of any open items and/or deficiencies. Corrective Action Planned The Board of Trustees announced in December 2022, plans to cease academic operations and degree granting in May 2023 after the completion of the spring semester. In spring 2022, Holy Names University was seeking a partner institution to keep the university functioning and continue the mission of our founders, SNJM. While the University had interest in long-term collaboration from potential partners, the University was not able to reach closure in a way that would allow it to continue offering programs and services. The ongoing impact of COVID-19 enrollment declines were especially significant, particularly for fall term 2022. In addition, the University experienced rising operational costs and student retention issues. In January 2023, the University declared financial exigency, which gave the University greater flexibility to allocate its remaining resources to deliver spring term academic and athletic programs and support the transition of continuing students to other institutions. The University initiated layoffs beginning February 3, 2023 and continues to reduce expenses, funding only the most critical instructional and health and safety expenses. In February 2023, The University bondholder filed a notice of default based on noncompliance with the prior period operating ratio covenant. In March 2023 the University began marketing efforts to support the sale of the 60-acre campus. In April 2023 the University sold the residence, formerly occupied the University's President, for $3 million. The net proceeds to the University were $1.2 million after expenses and after a repayment of a $1.6 million loan on the property drawn in 2023. The net book value of the property at June 30, 2022 was $1.2 million. Responsible Personnel Jeanine Hawk, EdD, MBA Vice-President, Finance and Administration Mobile: 408-590-5834 hawk@ndnu.edu
View Audit 50889
California Tribal T.a.n.f. Partnership
CA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that acces...
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that access to completed reports be granted to more than one authorized personnel. The late submission of these 2 reports was due to an unusual situation where the main person responsible, CFO Diana Kosar, became suddenly ill and passed before a determination regarding the timely submission of reports could be established. Policies have been updated and safeguards put in place to address similar situations in the future. Anticipated Completion Date: Already implemented Responsible Party: Robinson Rancheria Citizens Business Council Gordon Bauer, Finance Director California Tribal TANF Partnership
View Audit 49281
Finding 42746 (2022-003)
Material Weakness 2022
Three Rivers Regional Commission
GA
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service E...
2022-003 Noncompliance with Eligibility for Individuals ? Senior Community Service Employment Program Name of Contact Person: Kim Bennett, Interim Finance Director Recommendation: We recommend that employees receive training on the documentation requirements for the Senior Community Service Employment Program with low-income eligibility requirements and develop the appropriate annual management monitoring procedures to ensure that the program participant files contain the proper documentation for low-income eligibility requirements. Corrective Action: Management concurs with the finding and changes have been made to ensure eligibility requirements are met by each participant. Anticipated Completion Date: June 30, 2023
View Audit 47043
Finding 42734 (2022-003)
Significant Deficiency 2022
County of Stanislaus
CA
Subrecipient Monitoring HUD Housing Programs Reporting
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance r...
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management recognize that the County did not submit the required Federal Funding Accountably and Transparency Act (FFATA) for the first-tier subawards related to CARES Act funding under the Community Development Block Grants/Entitlement Grants (CDBG). In response to this issue, the County will perform a thorough review of the FFATA reporting requirements and include in their checklist. The Program Manager will be assigned the responsibility to oversee the reporting process for CDBG programs. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
View Audit 41890
Finding 42730 (2022-001)
Material Weakness 2022
St. Vincent Charity Medical Center and Subsidiaries
OH
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Depar...
Finding Number: 2022-001 Condition: In order to comply with program rules, nonfederal entities must establish and maintain effective internal controls over the federal award, as prescribed by 2 CFR 200.303(a). For Provider Relief Funds, the terms and conditions of the grant, according to U.S. Department of Health and Human Services (HHS), require that the System report certain information accurately into the HHS PRF Reporting Portal in order to attest to the utilization of the funding received. Specifically, the HHS June 11, 2021, post-payment reporting notice provides specific guidance on the calculation of lost revenue and amounts to be reported in the portal. Planned Corrective Action: Chief Financial Officer will insure that all guidance available for PRF reporting (FAQ's etc.) is reviewed prior to making any further submissions to the portal and that the Chief Financial Officer will review the filings with the preparer prior to submissions. Contact person responsible for corrective action: Chief Financial Officer Anticipated Completion Date: August 1, 2023
View Audit 46954
Finding 42727 (2022-004)
Material Weakness 2022
Greene County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and mainta...
Finding: 2022-004 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: The Greene County Auditor?s office will establish and maintain effective internal controls over the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Lori Dawn Dickinson will review the P&E Report to verify that all entries are accurate and true, and I (Heather Perry) will submit the report. Heather Perry Greene County Auditor Anticipated Completion Date: April 30, 2024
View Audit 46952
Finding 42726 (2022-003)
Material Weakness 2022
Greene County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Secondary Contact: County Attorney, currently Marvin Abshire Secondary Contact Phone Number: 812-384-0081 Views of Responsible Official: We concur with the fin...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Heather N Perry, Greene County Auditor Contact Phone Number: 812-384-8658 Secondary Contact: County Attorney, currently Marvin Abshire Secondary Contact Phone Number: 812-384-0081 Views of Responsible Official: We concur with the finding. Description of Correction Action Plan: Corrective action will need to be taken to review the Sam.gov verification website in the future. We will be verifying that current and future Greene County vendors are not barred or suspended on the Sam.gov verification website before using their services. As county attorney is responsible for virtually all contract drafting or approval, county attorney has added to the public works contract checklist the determination whether or not federal funds are used in fulfillment of the contract and if so, that the contract will contain a suspension and debarment paragraph applicable to contractor and subcontractors. Further, should the county submit a request for qualifications for a design-build public works project, attorney will endeavor to assure that the request for qualifications requires information concerning debarment, disqualification, or removal of the design-builder or a team member from a federal, state, or local government public works project. Attorney will perform the sam.gov verification for qualifying contracts or matters implicating suspension and debarment; will date and initial or sign the verification; and will ask his assistant to review the verification and initial or sign and date same. Either a paper copy or a PDF of the confirmed verification will be maintained in the contract file. Heather N. Perry Greene County Auditor Anticipated Completion Date: 09/01/2023
View Audit 46952
Finding 42704 (2022-001)
Material Weakness 2022
Mason County, Illinois
IL
Internal Control / Segregation of Duties Subrecipient Monitoring
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The...
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110
View Audit 43953
Finding 42679 (2022-007)
Material Weakness 2022
Reorganized School District R-II of Cape Girardeau County
MO
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action:...
Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately
View Audit 54519
Finding 42676 (2022-002)
Material Weakness 2022
Wabash County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Wabash County Auditor, Marcie Shepherd Contact Phone Number: 260-563-0661 We concur with the finding. Description of Corrective Action Plan: We were unaware that once you elected to receive the funding as the standard revenue loss al...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Wabash County Auditor, Marcie Shepherd Contact Phone Number: 260-563-0661 We concur with the finding. Description of Corrective Action Plan: We were unaware that once you elected to receive the funding as the standard revenue loss allowance that you would still need to verify for the suspension and debarment compliance requirement. Moving forward when a request for funding is being presented to the County Commissioners/Council, Commissioners/Council will require the office that is requesting funding to provide the Auditor?s office with a Suspension and Debarment form which is signed and dated from SAM.gov. The form will be kept in the ARPA binder. Anticipated Completion Date: August 8, 2023
View Audit 54060
Finding 42673 (2022-001)
Material Weakness 2022
Marshall County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Angela C. Birchmeier, County Auditor Contact Phone Number: (574) 935-8555 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County and Auditor?s ...
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Angela C. Birchmeier, County Auditor Contact Phone Number: (574) 935-8555 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County and Auditor?s office were unaware of the requirement that a contract over $25,000 needed verification that the contractor had not been suspended or disbarred. Now that we are aware, each contract will be verified by either checking the EPLS (Excluded Parties List System) or that the clause for disbarment or suspension is included in the contract. The Department requesting the contract will verify if the clause is in the contract. The Claims Deputy will also verify during the claims process for payment and the 1st Deputy will also verify. Anticipated Completion Date: We have already implemented this procedure effective April 2023.
View Audit 54392
Finding 42664 (2022-001)
Significant Deficiency 2022
Dighton-Rehoboth Regional School District
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public ...
June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following findings from the June 30, 2022, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency) Criteria or Specific Requirement - OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context ? The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY23. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District. If the Oversight Agency has questions regarding this plan, please call Robert Baxter at 508-252-5000. Sincerely yours, Robert Baxter District Business Manager
View Audit 54033
Finding 42651 (2022-001)
Significant Deficiency 2022
Cabot Performing Arts Center, INC
MA
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303
Management has been making updates to its policies and procedures throughout 2022 to be in full compliance with the Uniform Guidance. This exercise is anticipated to be complete by the end of the fiscal year.
Management has been making updates to its policies and procedures throughout 2022 to be in full compliance with the Uniform Guidance. This exercise is anticipated to be complete by the end of the fiscal year.
View Audit 51333
Finding 42642 (2022-003)
Material Weakness 2022
New Mexico Early Childhood Education and Care Department
NM
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.318
2022-003 Procurement, Suspension, and Debarment Recommendation: We recommend the program staff and ASD staff responsible for procuring contracts review federal compliance requirements to ensure appropriate language is included in all agreements. Explanation of disagreement with audit finding: The...
2022-003 Procurement, Suspension, and Debarment Recommendation: We recommend the program staff and ASD staff responsible for procuring contracts review federal compliance requirements to ensure appropriate language is included in all agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Although the Agency?s Certified Procurement Officer (CPO) later verified that all agreements did contain the required ?Suspension and Debarment? language, it was too late to test in time to submit the audit on time. The various departments of ECECD will use this finding to ensure that designated ASD and Program staff fully understand the importance of providing complete and accurate information to the auditors. In addition, ECECD ASD will work toward improving communication regarding potential audit findings to the appropriate program staff, allowing for enough time to address the potential finding and possibly avoid a finding altogether. Name(s) of the contact person(s) responsible for corrective action: Michelle Montoya, Chief Procurement Officer; ECECD Program Managers; Ron Lucero, ASD Director; Thomas Montoya, Deputy ASD Director; Carmel Pacheco-Aragon, Chief Financial Officer. Planned completion date for corrective action plan: June 30, 2023
View Audit 49019
Finding 42640 (2022-002)
Material Weakness 2022
New Mexico Early Childhood Education and Care Department
NM
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331
2022-002 (Previously 2021-001) Subrecipient Monitoring U.S. Department of Health and Human Services Child Care Development Fund Block Grant and Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.575/596 and 93.870 Recommendation: We recommend the Department implement ...
2022-002 (Previously 2021-001) Subrecipient Monitoring U.S. Department of Health and Human Services Child Care Development Fund Block Grant and Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.575/596 and 93.870 Recommendation: We recommend the Department implement procedures to ensure compliance with required monitoring of its subrecipients, including review of financial reporting provided by its subrecipients. Additionally, we recommend the Department review the Federal Regulations to ensure the required elements are included in the subaward agreements. In general, the Department could benefit from improved processes over identification of entities at subrecipients or contractors and related tracking/monitoring of those entities identified as subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure this does not occur again, the Family Support and Early Intervention Division (FSEI) Director and Deputy Director will implement procedures for program managers to ensure adequate compliance with required monitoring of its subrecipients, including review of financial reporting provided by its subrecipients. The FSEI Director and Deputy Director will ensure that program staff are adequately trained on subrecipient monitoring. The FSEI Director and Deputy Director will work with the Administrative Services Division (ASD) Director, Chief Financial Officer (CFO) and Grants Manager to verify subrecipient status and to ensure required elements are included in subaward agreements. Furthermore, the FSEI Director and Deputy Director will implement an internal review process to ensure program and financial monitoring is aligned and involves a third level of review by ASD Director, CFO and Grants Manager and other program personnel. Name(s) of the contact person(s) responsible for corrective action: Mayra Gutierrez, FSEI Director; Johanna Kehoe, FSEI Deputy Director; Ron Lucero, ASD Director; Carmel Pacheco-Aragon, Chief Financial Officer. Planned completion date for corrective action plan: June 30, 2023
View Audit 49019
Finding 42637 (2022-004)
Significant Deficiency 2022
Morrow County School District No. 1
OR
Reporting Subrecipient Monitoring Significant Deficiency
Morrow County School District #1 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported the deficiencies listed below...
Morrow County School District #1 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported the deficiencies listed below. US DEPARTMENT Of EDUCATION Education Stabilization Fund (ESF)- Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA# 84.425D Significant Deficiency #2022-004 Auditor Discussion and Recommendation: Condition and criteria: The District should have control processes in place to ensure that monitoring procedures are in place for large contracts. The District contracted work for the engineering and design of HVAC improvements. For 2 of 3 invoices, payments were made from summary invoices rather than from application and certification of payment. We also did not locate a specific contract for the project, just a proposal. When the application and certification of payments were received, there were errors and changes requiring final reconciliation and accruals. Cause: There were changes in personnel at the District during the year and the ESSER grant is fairly new to the District. In addition, the invoices from the contractor did not initially contain all of the required information. Context and effect: We reviewed 100% of the invoices for the project and $38,324 was accrued as a year end liability and additional expense when the final contractor billing was received. This affected both grant revenue and expenses and led to adjustments on the Schedule of Expenditures of Federal Awards (SEFA). Auditor?s recommendation: We recommend enhanced monitoring procedures for large contracts and that application and certification for payment be reviewed and approved by an official with knowledge of the project and status before payment is issued. We also recommend contracts containing language applicable to Federal programs be prepared for all large projects. Management?s Plan of Action: Individuals Involved: Matt Combe, Superintendent/Management Gabriel Hansen, Chief Financial Officer/Business Manager Brandi Sweeney, Maintenance Coordinator Plan: Management has assigned the Business manager review of contract request for payment prior to payment and also for the cutoff date for reporting. The Business manager will request from contractors any information needed to properly allocate payment to proper periods prior to payments being issued. Team meeting will be held to discuss the progress of projects for the district to keep all responsible properly informed. Time Frame: Re-establish payment procedures on contracts completed by January 3, 2023. Process of team meetings to discuss projects progress completed by January 3, 2023.
View Audit 49017
Finding 42636 (2022-003)
Material Weakness 2022
Morrow County School District No. 1
OR
Subrecipient Monitoring Material Weakness Equipment & Real Property Management
Morrow County School District #1 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported the deficiencies listed below...
Morrow County School District #1 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported the deficiencies listed below. US DEPARTMENT Of EDUCATION Education Stabilization Fund (ESF)- Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA# 84.425D Material Weakness #2022-003 Auditor Discussion and Recommendation: Condition and criteria: The District should have control processes in place to ensure that allowable projects subject to prevailing wage requirements are performed under those requirements. There was one project that was subject to Federal prevailing wage requirements but did not get performed or documented for those requirements. Cause: The District did not have policies and procedures set up to monitor the prevailing wage requirements. Context and effect: The District has few capital projects funded by grant dollars, but there was one project for security improvements that fell under Federal prevailing wage guidelines. The proposal from the contractor said it included prevailing wage rates, but there was not an official contract found that would detail the prevailing wage requirements and we were unable to locate copies of certified payrolls indicating the District was not monitoring this requirement. The total cost of the project was $133,878 and included costs for the equipment and installation of the security enhancements. Auditor?s recommendation: We recommend the District update their policies and procedures to identify and monitor projects with Federal prevailing wage requirements. We also recommend contracts containing language applicable to Federal programs be prepared for all large projects. Management?s Plan of Action: Individuals Involved: Matt Combe, Superintendent/Management Gabriel Hansen, Chief Financial Officer/Business Manager Brandi Sweeney, Maintenance Coordinator Plan: The district will include in contracts language requesting the proper documentation of compliance with prevailing wage on contract using Federal programs. To monitor this requirement the district will request from contractors prevailing wage certifications if they are not received timely. Time Frame: Implement in contracts language stating request for documentation of compliance with prevailing wage laws completed by January 3, 2023 Implement review of certified payroll documents and request from contractors when not received completed by January 3, 2023.
View Audit 49017
Finding 42625 (2022-006)
Significant Deficiency 2022
Municipality of Toa Alta
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUT...
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table
View Audit 48461
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