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Corrective Action Plans

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Finding 41705 (2022-003)
Significant Deficiency 2022
Forsyth County, North Carolina
NC
Subrecipient Monitoring Eligibility Significant Deficiency
Finding 2022-003, Significant Deficiency - Eligibility Corrective Action Plan: Goal: To ensure necessary Medicaid corrections are made by caseworkers in a timely manner and verified as completed by Medicaid management and/or Quality Assurance staff. Plan: The County will include a due date to the au...
Finding 2022-003, Significant Deficiency - Eligibility Corrective Action Plan: Goal: To ensure necessary Medicaid corrections are made by caseworkers in a timely manner and verified as completed by Medicaid management and/or Quality Assurance staff. Plan: The County will include a due date to the auditing tool so that correction tasks request can be tracked and monitored for completion and accurateness. Eligibility errors will be given five business days to be completed by workers and Internal Controls will be completed in 10 business days as they may require streamlining or revamping of internal processes. Performance Improvement Strategies: 1. Training will be given to supervisors, lead workers, and QA staff on proper usage and monitoring of due date requirements added to the audit tool. 2. Copies of reports will be stored in the shared Teams Channel for Medicaid Services. Responsible Parties: Marissa D. Adams, Medicaid Services Division Director Timeframes: Training for the usage of an audit tool is to be held no later than June 30, 2023, and usage of to begin immediately after is completed.
View Audit 38704
Finding 41688 (2022-002)
Significant Deficiency 2022
Biomedical Research Institute of New Mexico
NM
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
2022-002?Procurement Corrective Action: Current Management is not able to confirm nor deny that appropriate documentation was not collected prior to payment, but highly doubts that it was not collected based on the reliability of the previous Grants Manager. Management notes that the vendor was spec...
2022-002?Procurement Corrective Action: Current Management is not able to confirm nor deny that appropriate documentation was not collected prior to payment, but highly doubts that it was not collected based on the reliability of the previous Grants Manager. Management notes that the vendor was specifically mentioned in the Grant submission. Management will ensure that purchasing SOP are implemented and selection of vendors is adequately documented. Management has secured project management software that will retain project documentation. This should ensure appropriate documentation is collected and available to all Management for the life of the project, until date of destruction. Person Responsible: Jennifer Hogan, Executive Director Completion Date: September 30, 2023
View Audit 38543
Finding 41668 (2022-002)
Material Weakness 2022
High School for Recording Arts
MN
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.320
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the stand...
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the standards of 2 CFR section 200.317 through 200.320 to use for procurement of the acquisition of property or services required under federal awards or sub-awards. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.
View Audit 40106
Finding 41656 (2022-002)
Material Weakness 2022
Fayette County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring
Going forward the County will do additional training with office staff to assure that an entity is not suspended or debarred. We will also create a checklist to include checking for SAM exclusions.
Going forward the County will do additional training with office staff to assure that an entity is not suspended or debarred. We will also create a checklist to include checking for SAM exclusions.
View Audit 39435
Finding 41654 (2022-001)
Material Weakness 2022
Whatley Health Services, Inc.
AL
Subrecipient Monitoring Program Income
2022-001 Program Income The Corporation is increasing its efforts to ensure that its policies and procedures surrounding documentation of patient income, identification, and registration is followed, and specifically that this documentation is archived correctly within every patient file. The Corpor...
2022-001 Program Income The Corporation is increasing its efforts to ensure that its policies and procedures surrounding documentation of patient income, identification, and registration is followed, and specifically that this documentation is archived correctly within every patient file. The Corporation has conducted several staff trainings and has revised its review procedures for checking compliance to improve monitoring of the process by the Corporation. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tuscaloosa, AL 35403 (205) 614-6070 rsherman@whatleyhealth.org
View Audit 38162
Finding 41642 (2022-002)
Material Weakness 2022
Great Falls International Airport Authority
MT
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.403
Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating...
Finding #2022-002 ? Grant Program: Department of Transportation Airport Improvement Program ? Assistance Listing #20.106 The Great Falls International Airport Authority agrees with the audit recommendations. This was a unique program that unlike other grants allowed us to be reimbursed for operating expenses and likely will never be seen again. The Authority normally receives grants for capital projects each year through the Airport Improvement Program (?AIP?). The Airport employee?s professional construction managers for these projects, such that the normal process is that a contractor invoice is submitted, reviewed and recommended for payment by our construction manager and then submitted for reimbursement from AIP. The COVID relief grants used to reimburse operating costs did not follow this normal process and controls. We will correct the issue identified by re-structuring the process of handling and reconciliation of the grant funds. Airport Accountant, Chayleen Person, will be the one handling the federal funding reimbursement requests. Actions, responsible individuals, and anticipated completion date: - Airport Accountant, Chayleen Person, will handle the reimbursement requests and the review of the federal funding. - Airport Accountant, Chayleen Person, will reconcile these funds monthly to ensure the federal account matches our GL account.
View Audit 38171
Finding 41617 (2022-001)
Significant Deficiency 2022
Community Service Society of New York
NY
Reporting Subrecipient Monitoring Significant Deficiency
Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that prope...
Views of Responsible Officials and Planned Corrective Actions: CSS requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that CSS can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by CSS with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. CSS notifies the State of New York when reports will be submitted late. In addition, CSS is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in CSS improving the timeliness of its reporting to the State of New York.
View Audit 38735
Finding 41579 (2022-007)
Material Weakness 2022
Shiloh Neighborhood Development Corporation
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
FINDING 2022-007: Non-compliance with Wage Rate Requirements Response: All contracted work related to construction or remodeling that uses Impact Aid funds will require contractors to provide weekly payroll reports that guarantee the Davis-Bacon Wage statute is followed. District Clerk and/or Busi...
FINDING 2022-007: Non-compliance with Wage Rate Requirements Response: All contracted work related to construction or remodeling that uses Impact Aid funds will require contractors to provide weekly payroll reports that guarantee the Davis-Bacon Wage statute is followed. District Clerk and/or Business Manager will ensure each contractor submits their certified payroll for each job before any payments are distributed to contractors for work completed.
View Audit 51545
Finding 41574 (2022-001)
Significant Deficiency 2022
Bexar Rhf Housing, Inc. Dba Bexton Place 115-Ee078
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended March 31, 2022, the Corporation paid expenses totaling $23,539 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $23,539 to the Corporation. Management Response...
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended March 31, 2022, the Corporation paid expenses totaling $23,539 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $23,539 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $23,539 on April 7, 2022.
View Audit 47856 Questioned Costs: $1
Finding 41573 (2022-004)
Significant Deficiency 2022
Eastern Wyoming College
WY
Subrecipient Monitoring
2022-004: Special Tests - Number of Students Served Condition/context: The number of students served by the College during the year was recorded at 298, an underserving of 52. Correction: After collaboration and brainstorming with the team from UW, the following corrective actions were suggested: ? ...
2022-004: Special Tests - Number of Students Served Condition/context: The number of students served by the College during the year was recorded at 298, an underserving of 52. Correction: After collaboration and brainstorming with the team from UW, the following corrective actions were suggested: ? Actively host recruitment events that specifically target grade levels 7th - 12th ? Educate school principals about the GU program, having their support will likely encourage increased student participation ? Develop and hire school-site advisors in schools that do not currently have a GU program Encourage school-site advisors to be present at sporting events and parent-teacher conferences to visit with students and parents about the benefit of the program ? Host monthly meetings and/or county-wide events, meetings, or educational field trips
View Audit 48917
Finding 41571 (2022-003)
Significant Deficiency 2022
Eastern Wyoming College
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.327
2022-003 Reporting Condition: A total of five reports were selected for testing, including one annual report, two quarterly reports related to the Student Portion and two quarterly reports related to the Institutional Portion. Of these five reports: 1. All reports lacked evidence of proper review a...
2022-003 Reporting Condition: A total of five reports were selected for testing, including one annual report, two quarterly reports related to the Student Portion and two quarterly reports related to the Institutional Portion. Of these five reports: 1. All reports lacked evidence of proper review and approval by authorized individuals before submission of the report to the ED. 2. The Quarterly Student report for the period ended March 31, 2022 was not submitted in a timely manner. 3. The Quarterly Institutional report for the period ended September 30, 2021 was not submitted in a timely manner. 4. The Quarterly Institutional report for the period ended March 31, 2022 was not submitted in a timely manner. Correction: With respect to item #1, internal controls will be implemented for a second review of all quarterly reports by a member of the business office to verify accuracy before being submitted to the Department of Education and uploaded to the EWC website. This correction is being offered for a second year in a row due to the timing of when the FY21 audit was completed. The FY21 audit was completed August 17, 2022, which was more than 8 months past the normal completion time frame due to the cyber event that occurred in June 2021. Items #2-4 reference reports that were not reported in a timely manner. Reminders in the calendar have been created to ensure completion of the reports. Information has also been shared with the College webmaster as to when reports need to be uploaded for timely submissions. Internal controls will be used to verify accuracy of data with the financial aid office, but also a final review that shows actual submission of the reports to the Department of Education and to the EWC website. This correction is being offered for a second year in a row due to the timing of when the FY21 audit was completed. The FY21 audit was completed August 17, 2022, which was more than 8 months past the normal completion time frame due to the cyber event that occurred in June 2021.
View Audit 48917
McBain Rural Agricultural School
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-003: Immaterial Compliance Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of three months? average expenditures. The District is fully aware of this situation and has a spend down pl...
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-003: Immaterial Compliance Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of three months? average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Tami Eisenga, Food Service Director and Scott Akom, Superintendent. The plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Condition: This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months? average expenditures. The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14 (b)]. Corrective Steps Taken: At this time, the District has a spend down plan in place with the State of Michigan to help alleviate the excess fund balance down to a reasonable level. Anticipated Completion Date: At the end of the 2022-23 Fiscal Year. Monitoring: The Plan for monitoring adherence is the food service director and superintendent will work together to assess where the fund balance is after all of the projects from the spend down plan are completed. Name of Responsible Person for Further Information: Scott Akom, Superintendent Questioned Costs Related to this Finding: None
View Audit 39119
Finding 41522 (2022-003)
Significant Deficiency 2022
Dodge County Housing Authority
WI
Subrecipient Monitoring Reporting
FINDING 2022-3 Preparation of Schedule of Federal Expenditures (design deficiency) Recommendation: The Housing Authority should assign an individual internally that is qualified to prepare the Schedule of Federal Expenditures. Action Taken: Effective immediately the Executive Director will continu...
FINDING 2022-3 Preparation of Schedule of Federal Expenditures (design deficiency) Recommendation: The Housing Authority should assign an individual internally that is qualified to prepare the Schedule of Federal Expenditures. Action Taken: Effective immediately the Executive Director will continue to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submissions.
View Audit 39535
Finding 41512 (2022-001)
Material Weakness 2022
Western Indiana Community Action Agency, Inc.
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Corrective Action Plan for Current Year Findings Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024, #Ll-022-024 Corrective Action: WICAA has developed a streamlined approach...
Corrective Action Plan for Current Year Findings Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024, #Ll-022-024 Corrective Action: WICAA has developed a streamlined approach for assessing incoming applications, differentiating between complete and incomplete applications at the beginning of the processing cycle. This will ensure that complete applications can be promptly processed. Additionally, if a substantial number of unprocessed applications are nearing 10 days of the deadline for processing, our staff will be notified that there is a need for overtime. Overtime requirements will be assessed weekly. These modifications are anticipated to result in applications being processed within the allowable number of days. Person Responsible: The Energy Assistance Director has primary responsibility with oversight by the Executive Director. Timing for Implementation: Immediately; Carole Barr, Executive Director; Debbie Kearschner, Finance Director
View Audit 39954
Finding 41498 (2022-002)
Material Weakness 2022
Lighthouse Social Service Centers
CA
Subrecipient Monitoring Cash Management Material Weakness § 200.1 § 200.303
Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting pro...
Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting procedures, provide clearer guidelines, and conduct staff training. The timely submission of grant claims will be ensured through a monitoring mechanism, reporting structure, and an escalation process. Monthly reconciliation of revenue to expenditures will be established, with management reviewing and taking corrective actions as needed. Progress will be closely monitored and reported, with the goal of implementing these improvements immediately, involving the Finance Department, Grants Management Team, and relevant management personnel.
View Audit 38289
Ryder Assisted Care Iii, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
2022-2 Residual Receipt The budget of managing agent is limited so the recommendation of more employees cannot be assumed at this time, however management will be evaluating functions performed by the accountant Person in charge will be the Project Administrator and Mr. Jose Feliciano Executive Dire...
2022-2 Residual Receipt The budget of managing agent is limited so the recommendation of more employees cannot be assumed at this time, however management will be evaluating functions performed by the accountant Person in charge will be the Project Administrator and Mr. Jose Feliciano Executive Director of the Management Agent.
View Audit 38265
Ryder Assisted Care Iii, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
View Audit 38265
Finding 41479 (2022-005)
Material Weakness 2022
Safe and Sound
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
2022-005 ? Reporting Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Due to staff transition from those who managed the federal grant, the documented controls and timely reporting were missed. Safe & Sound?s Finance team implemented policies and proce...
2022-005 ? Reporting Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Due to staff transition from those who managed the federal grant, the documented controls and timely reporting were missed. Safe & Sound?s Finance team implemented policies and procedures to ensure the timely preparation, review, and approval of FFATA reporting. Date Completed: 8/31/2023
View Audit 37696
Finding 41478 (2022-004)
Significant Deficiency 2022
Safe and Sound
CA
Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303 § 200.403 § 200.414
2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified t...
2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified total direct costs, which excludes amounts over $25,000 for subawards. We updated our formulas to ensure that we properly calculated indirect costs on a monthly basis, ensuring the exclusion of subawards over $25,000. Date Completed: 7/31/2023
View Audit 37696
Finding 41464 (2022-001)
Material Weakness 2022
Freeman School District No. 358
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of the District contact person: Alan Steinolfson, Director of Fiscal & Administrative Services S. 15001 Jackson Road Rockford, WA 99030 Corrective action the auditee plans to take in response to the finding: As mentioned previously in this finding, the District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The original contract mentioned local prevailing wage, which is higher than federal prevailing wages; the district and the project manager considered this to be compliant. The District used the funds to replace the middle school HVAC unit, which was a recommended use of funds by WA OSPI. As a recipient of the funds and using the funds as suggested, the District was never made aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for a future construction project, district management will work with an experienced Project Manager in federal funds; in addition, the Director of Fiscal of Freeman will collect weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: August 31, 2023
View Audit 37660
Finding 41461 (2022-001)
Significant Deficiency 2022
Sherrard Community Unit School District No. 200
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District?s general ledger.
Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District?s general ledger.
View Audit 37733
Finding 41459 (2022-001)
Significant Deficiency 2022
Lac Du Flambeau Chippewa Housing Authority
WI
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursemen...
2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Recommendation: Wipfli recommends the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Corrective Action Plan: CHA is in the process of restructuring our Finance department. In this process we will be updating our finance policies to stress/identify our areas of material weakness so they align and address our current audit findings and to eliminate any future findings. We will be transferring job titles and duties with current in-house personnel that clearly states job functions and responsibilities that best fits each staff persons unique skill set and aptitude. Once restructuring of our Finance department is completed (30-60 days) moving forward this will address our areas of material weakness. Name of Contact Person Responsible for Corrective Action Plan: Mary Peterson To be completed by: August 1, 2023
View Audit 37694 Questioned Costs: $1
Finding 41409 (2022-013)
Significant Deficiency 2022
The Howard University
DC
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education polici...
Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education policies and procedures. Additionally, any expenditures requested and/or transferred to the HEERF grant will require the two-tier review/approval process. Anticipated Completion Date: June 30, 2023
View Audit 37632 Questioned Costs: $1
Finding 40172 (2022-012)
Significant Deficiency 2022
The Howard University
DC
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Workday implementation challenges and the September cyberattack caused delays in allocating personnel earnings to grants during the first half of the fiscal year. As a result, certifi...
Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Workday implementation challenges and the September cyberattack caused delays in allocating personnel earnings to grants during the first half of the fiscal year. As a result, certificates were not generated for employees with unallocated earnings for the first six-month reporting period. Certificates were issued on an ad-hoc basis as earnings were allocated. This issue was resolved for the second half of the fiscal year. To further address this finding, Grants and Contracts will adjust the effort certification process to expand the pool of secondary approvers, improve the user interface, and allow for easier reassignments of certificates. In addition, a training module will be developed to assist employees during their review. Anticipated Completion Date: June 30, 2023
View Audit 37632
Finding 40146 (2022-027)
Material Weakness 2022
State of North Carolina
NC
Subrecipient Monitoring
Inadequate Subrecipient Monitoring Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Curtis D. Terry - (984) 236-5355 The Division is updating and strengthening its subrecipient monitoring policy and process. Those updates will include, among o...
Inadequate Subrecipient Monitoring Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Curtis D. Terry - (984) 236-5355 The Division is updating and strengthening its subrecipient monitoring policy and process. Those updates will include, among other things, requesting federal prior approval to deviate from required processes and procedures. The Division will ensure appropriate monitoring during times of business interruption, such as a public health emergency based on guidance provided by the federal funding agency and during a period of high staff vacancies by reassigning monitoring activities to available qualified staff. Anticipated Completion Date: December 31, 2023.
View Audit 53638
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