Corrective Action Plans

Finding 38383 (2022-001)

Material Weakness 2022

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Financ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs restricted purpose requirements. Name, address, and telephone of District contact person: Jacob Kuper Interim Executive Director of Finance 104 N 4th Ave Yakima, WA 98902 509.573.7045 Corrective action the auditee plans to take in response to the finding: The district will ensure that adequate internal controls are instituted for compliance with allowable activities and costs restricted purpose requirements. This will be accomplished via the following measures: ? Device checkout is being transitioned from a building-based function to being under the purview of Technology Services. This will create a greater fidelity to the process within a direct chain of command. ? Continued development of training materials and documentation to ensure all Technology Service team members understand any new processes and procedures. o Conduct training sessions to familiarize staff with the transitioned role and provide guidance on best practices for device checkout. o Regularly update and maintain the documentation to reflect any changes or improvements made to the device checkout processes. ? Create a standardized process to account for system limitations in documenting device checkout and create a manual process for data archival to account for the identified limitations of our systems. o Implement regular audits to verify the accuracy and completeness of the manual archival process. o Submission of a feature request to the system vendor- a comprehensive list of required features and enhancements identified by the audit will be submitted to vendor to address the limitations of the current inventory system. o Follow up with the vendor regularly to track progress and prioritize the requested features. ? Surveying Parents for Unmet Need Requirements- A survey will be conducted to establish an unmet need for students that already have devices and for those receiving devices. o Distribute the survey to parents through various channels, such as the district?s unified communication system, Student Information System (SIS), email, and contact by telephone to encourage a high response rate by emphasizing the importance of the verification for device checkout processes to proceed. Anticipated date to complete the corrective action: 08.31.23

View Audit 30751 Questioned Costs: $1

Finding 38374 (2022-001)

Material Weakness 2022

Sparrow Health System

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in prepa...

Finding Number: 2022-001 Condition: The Health System's controls in place for reporting submissions did not ensure the accuracy of the reporting submissions. Planned Corrective Action: Preparer will conduct a full walk-through of the entire submission with a reviewer who did not participate in preparation of the submission. Contact person responsible for corrective action: Matthew Nobis Anticipated Completion Date: Completed

View Audit 30344

Finding 38345 (2022-001)

Material Weakness 2022

Inchelium School District No. 70

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

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 District contact person: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the ...

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 District contact person: Stephanie Hance, 2 Hornet Ave, Inchelium, WA 99138 509 789-3513 Corrective action the auditee plans to take in response to the finding: When or if the District enters into another project funded with federal dollars, they will ensure that Davis Bacon language is included in all contracts/purchasing documents. The District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project. Anticipated date to complete the corrective action: 08/31/23

View Audit 35167

Finding 38340 (2022-001)

Significant Deficiency 2022

Tarrant County

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transp...

Finding 2022-001: Reporting - Significant Deficiency in Controls over compliance and Noncompliance Federal/State Program: Highway Planning & Construction - Courtesy Patrol Program ALN 20.205 Year: 2022 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Texas Department of Transportation (Award 02-0XXFS00l) Responsible Party-Juanita Casas, Grant Manager Tarrant County Auditor's Office Corrective Action Plan - The department agrees with the findings of the single audit and has implemented training and additional oversight of the financial reporting process. This process allows the Grant Manager and Supervisors to monitor and track the completion of monthly reports and ensure timely submission per the grant requirements. Effective Date - Immediately

View Audit 32528

Finding 38336 (2022-005)

Significant Deficiency 2022

Aleutians East Borough

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005 Deadline for Federal Single Audit ? Noncompliance and Internal Control over Compliance ? Significant Deficiency Corrective Action Plan Management will file the Form SF-SAC form soon and will submit the Form SFSAC on time in the future. Expected Completion Date June 30, 2023

View Audit 30167

Finding 38335 (2022-004)

Significant Deficiency 2022

Aleutians East Borough

AK

Subrecipient Monitoring

Finding 2022-004 Noncompliance and Significant Deficiency in Internal Control ? Subrecipient Monitoring Corrective Action Plan Management will establish policies to ensure that timely monitoring activity takes place and subrecipients are aware that they have to comply with the terms and conditions o...

Finding 2022-004 Noncompliance and Significant Deficiency in Internal Control ? Subrecipient Monitoring Corrective Action Plan Management will establish policies to ensure that timely monitoring activity takes place and subrecipients are aware that they have to comply with the terms and conditions of 2 CFR Part 200, Subpart F. Management will create a policy to ensure that subawards of Federal funds include language clearly identifying the funds as a subaward and includes the necessary information at the time of subaward. Expected Completion Date June 30, 2023

View Audit 30167

Finding 38316 (2022-001)

Significant Deficiency 2022

Global Ties U.s.

DC

Subrecipient Monitoring Reporting Significant Deficiency

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of State Global Ties U.S. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 - September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT There were no financial statement findings. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF STATE 2022-001 International Visitor Leadership Program - CFDA No. 19.402 Recommendation: We recommend Global Ties U.S. design controls to ensure all first-tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, Global Ties U.S. should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following: ? Subaward date ? Subaward DUNS number ? Subaward amount ? Subaward obligation/action date ? Subaward number ? Subaward report submission date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Starting in July 2022, Global Ties U.S. and Affiliate put in place a tracking mechanism to report monthly subaward disbursements in excess of $30,000 to the Federal Funding Accountability and Transparency Act Subaward Reporting System. Name(s) of the contact person(s) responsible for corrective action: Gina M. Smallwood, Associate Director of Finance and Grants Planned completion date for corrective action plan: July 2022 If the United States Department of State has questions regarding this schedule, please call Katherine Brown, CEO, at (202) 271-1751.

View Audit 28455

Finding 38273 (2022-003)

None 2022

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts 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 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts 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 finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425, 84.425C, 84.425D and 84.425U 2022-003: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Education Stabilization Fund grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $2,997,132, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $241,339 for 73 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-004. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 32942 Questioned Costs: $1

Finding 38265 (2022-002)

None 2022

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts 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 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts 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 finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 2022-002: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Title I grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $1,114,060, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $76,705 for 25 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-003. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines, and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 32942 Questioned Costs: $1

Finding 38256 (2022-001)

None 2022

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts 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 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts 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 finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2022-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not consistently completed for each employee charged out of the grant. Furthermore, the forms that were completed did not include all data required by federal and state guidelines. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2022 totaled $2,026,400, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $136,921 for 72 employees paid out of the grant during those pay periods. From the pay periods selected for testing, the following known questioned costs were identified: "SEE CORRECTIVE ACTION PLAN FOR TABLE" Repeat Finding: This matter was reported as a finding in the previous year as finding 2021-002. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District immediately began redesigning the form used for time and effort reporting, and the School District will immediately begin reissuing and recollecting the forms for the special education grant for 2022, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 32942 Questioned Costs: $1

Finding 38254 (2022-001)

Material Weakness 2022

Ector County Hospital District D/b/a Medical Center Health System

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. Management agrees with the finding. Policies and procedures o...

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and material instance of noncompliance with respect to Allowable Costs/Cost Principles. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information, including ensuring that expenditures are not reimbursed by more than one federal funding source. Additionally, management notes that the funding represented a loan from the City of Odessa and was fully repaid during December 2022. Grant Trollope, ACFO, will be responsible to ensure that the corrective action plan is followed. This corrective action plan will be implemented by September 30, 2023.

View Audit 30226 Questioned Costs: $1

Finding 38253 (2022-001)

Material Weakness 2022

Mary Rutan Health Association of Logan County and Subsidiaries

OH

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-001 Condition: The Organization does not have a review process in place related to the required reporting submissions to the U.S. Department of Health and Human Services for the PRF program. The Organization selected Option iii for reporting lost revenues, however the Organizat...

Finding Number: 2022-001 Condition: The Organization does not have a review process in place related to the required reporting submissions to the U.S. Department of Health and Human Services for the PRF program. The Organization selected Option iii for reporting lost revenues, however the Organization had mathematical footing errors in the calculation/determination of lost revenue for the second quarter of 2021 and second quarter of 2022. Planned Corrective Action: Mary Rutan will implement a process to ensure an independent review of the reporting submission is completed in future periods. Mary Rutan has updated the lost revenue calculations to correct the mathematical footing errors that were identified. Given the lost revenue reported in the period 4 portal submission was under reported to HHS, no further correction action is deemed necessary as the portal submission can no longer be modified. If any further funding is received that requires further reporting of lost revenues to HHS, Mary Rutan will ensure the lost revenue reported for quarter two of 2021 and quarter two of 2022 are properly reported based on the corrected calculations. Contact person responsible for corrective action: Tom Denbow, VP of Finance & Development Anticipated Completion Date: 9/30/2023

View Audit 30286

Finding 38237 (2022-005)

Material Weakness 2022

Pcc Community Wellness Center

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

PCC's Federal Grant Compliance Policy has been updated to ensure that the Development and Finance Departments will discuss with HRSA Program Officers all capital and other awards to obtain their concurrence and approval prior to any capital or other grant award draw. This will prevent miscommunicati...

PCC's Federal Grant Compliance Policy has been updated to ensure that the Development and Finance Departments will discuss with HRSA Program Officers all capital and other awards to obtain their concurrence and approval prior to any capital or other grant award draw. This will prevent miscommunication on unallowable costs for those grants.

View Audit 31234 Questioned Costs: $1

Finding 38236 (2022-004)

Significant Deficiency 2022

Pcc Community Wellness Center

IL

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA ...

PCC will comply with all provisions of Notices of Awards for capital and all other grants awards by reading and signing off on the grant award provisions. In addition, specifically for all federal capital awards, the Development and Finance Departments will discuss the draw in advance with the HRSA Program Officer and HRSA Capital Program Officer prior to the actual drawdown of the award for their concurrence and approval.

View Audit 31234

Finding 38224 (2022-002)

None 2022

Concern- Professional Services for Children Youth, and Families

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The Organization agrees with the finding. The staff assigned to this particular client had performance issues related to completing paperwork. The staff and their supervisor created a plan to complete outstanding reports, but the staff was terminated before this report was prepared. The Organization...

The Organization agrees with the finding. The staff assigned to this particular client had performance issues related to completing paperwork. The staff and their supervisor created a plan to complete outstanding reports, but the staff was terminated before this report was prepared. The Organization developed a revised tracking and submission system, and additional training on the new system will take place in November 2022.

View Audit 30040 Questioned Costs: $1

Finding 38222 (2022-001)

Significant Deficiency 2022

Coshocton City School District

OH

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring

The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the require...

The District will implement the following procedures immediately to ensure all compliance requirements related to Davis Bacon are met: 1. An attached document will be included in all contracts with the section marked and discussed, signed off on stating there is a clear understanding of the requirements to pay laborers not less than one time a week and submit weekly payroll records to the District. 2. The District will present a schedule with a list of items that need to be submitted to the contractor. 3. The Treasurer or designee will monitor timely receipts of the payroll details and check for completeness ? then log the receipt of each item presented on the Contractor Log for each project. 4. As invoices are presented for payment, the Treasurer or designee will compare the date on the invoice to the payroll record log to ensure that all required documents have been received, checked for compliance and logged. 5. If all records have been received and noted, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. 6. If all payroll records have not been received, the invoice will be returned to the vendor with a clear explanation of reason and a list of items that are missing. 7. Once all items are received and compliant, the invoice can move to Accounts Payable to obtain the proper approvals and be paid. Anticipated Completion Date: These procedures will be put into place immediately; all projects in process will be addressed to ensure these compliance procedures are implement and documents are received prior to issuance of future payments. Responsible Contact Person: Terri Eyerman, Treasurer

View Audit 30585

Finding 38219 (2022-001)

Significant Deficiency 2022

Cook County Board of Education

GA

Questioned Costs Cash Management Subrecipient Monitoring § 200.302 § 200.303 § 200.305

Cook County BOE FA 2022-001 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of E...

Cook County BOE FA 2022-001 Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioner Costs: $195,559 Description: The School District made cash drawdowns in excess of the immediate cash needs of the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: In order to prevent drawdowns from being mixed up between two federal grants, an additional financial staff member will sign off on the drawdowns. Estimated Completion Date: August 1, 2023 Contact Person: Jackie Sparks, Finance Director Telephone: (229)-896-2294 Email: jsparks@cook.k12.ga.us

View Audit 37553 Questioned Costs: $1

Finding 38196 (2022-001)

Material Weakness 2022

The Harry and Jeanette Weinberg Terrace, Inc.

MD

Eligibility HUD Housing Programs Subrecipient Monitoring

Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well ...

Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure timely EIV reporting. All HUD staff has been trained on the new procedures.

View Audit 32236

Finding 38174 (2022-002)

Significant Deficiency 2022

The School District of Kansas City, Missouri

MO

Subrecipient Monitoring School Nutrition Programs Special Tests & Provisions

Identifying Number: 2022-002 Finding: In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however the food safety inspection reports identified critical violations at four schools, which w...

Identifying Number: 2022-002 Finding: In our sample of ten schools, Kansas City Public Schools (the District) obtained the requisite two food safety inspections at each school during the school year; however the food safety inspection reports identified critical violations at four schools, which were not corrected by a specified date. The District did not comply with food storage, preparation, and service standards established by the KCMO Health Department. Corrective Actions Taken or Planned: The Child Nutrition Services Department and the Facilities Departments will perform training with staff regarding the Health Department requires to address violations. Procedures will be updated to reflect the responsibilities with CNS staff to report violations, monitor work order progress and escalated resolution to meet Health Department deadlines. The CNS Director will contact the Health Department to provide documentation the violation has been corrected. The corrective action plan has been implemented. The contact person responsible for the corrective action plan is Erin Thompson, Interim Chief Finance and Operations Officer.

View Audit 35893

Finding 38173 (2022-003)

Material Weakness 2022

The School District of Kansas City, Missouri

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to...

Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Question costs - $13,420. Corrective Actions Taken or Planned: The Procurement and Facilities/Operations Department will update procedures and provide additional training of staff of the Davis Bacon Act requirements. The training of staff, updating of procedures is underway, and anticipated to be completed by January 31, 2023. The two vendors have been contacted. The District will collect documentation from the vendors and calculate any differential due. The contact person responsible for the corrective action is Erin Thompson, Interim Chief Finance & Operations Officer. The District will revise Board Policy FEF-2 Construction Contracts Bidding and Awards. The contact person is William Thornton, Chief Legal Officer. It is anticipated to be completed by March 31, 2023.

View Audit 35893 Questioned Costs: $1

Finding 38150 (2022-001)

None 2022

City of Franklin, Tennessee

TN

Subrecipient Monitoring Reporting

The City of Franklin respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person/Persons Responsible for Implementing Corrective Action: Eric Stuckey, City Administrator, 615-791-3217 2022-001: Franklin Transit Authority Program Review Action Taken/Plan...

The City of Franklin respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact Person/Persons Responsible for Implementing Corrective Action: Eric Stuckey, City Administrator, 615-791-3217 2022-001: Franklin Transit Authority Program Review Action Taken/Planned: As recommended, the City of Franklin and the Authority have clarified the federal grant organization as follows: For transit services, the organization is as follows: (1) Recipient: Franklin Transit Authority (2) Contractor (current): The TMA Group For the regional vanpool program, the organization is as follows: (1) Recipient: Franklin Transit Authority (2) Sub-Recipient: Regional Transportation/Williamson County (3) Contractor (current): The TMA Group The Authority has previously and will continue to be reported as part of the City of Franklin in a special revenue fund and includes the Authority?s grants in its single audit. For the fiscal year 2022 audit, the City and the Contractor have coordinated to ensure federal grants for transit services and vanpool services are excluded from the Contractor audit. For fiscal year 2023, the City and the Contractor developed backup needed for oversight of each payment to the Contractor for contracted transit services and grant-related contracted vanpool services. Monthly reporting will clarify financial activities of the recipient (Franklin Transit), subrecipient (Regional Transportation Authority/Williamson County), and contractor (The TMA Group). For capital expenditures that the City and the Authority have ownership, the City will continue to pay the vendor directly. The City of Franklin and the Authority have developed a job description, issued a job posting, and conducted interviews for a part-time Contract Compliance Monitor. The position, the Authority?s only employee, will monitor the activities of the Contractor (currently The TMA Group) and the subrecipient (Williamson County) to ensure that the awards are used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the contract or subaward. Based on the amount and level of work required, the position is under direction of the Authority. The monitor essentially functions in a control/compliance role. The position is anticipated to be paid through the City?s payroll process from the Authority fund. Anticipated Completion Date/Date Completed: January 2023

View Audit 29988

Finding 38146 (2022-005)

Material Weakness 2022

Autonomous Municipality of Ponce

PR

HUD Housing Programs Subrecipient Monitoring Material Weakness

The Department of Finance and Budget of the Municipality establish a new monitoring procedure for the preparation and authorization of journal entries to each transaction related to assets, liabilities, revenues and expenditures. Also, the Section 8 Program will give financial training to the person...

The Department of Finance and Budget of the Municipality establish a new monitoring procedure for the preparation and authorization of journal entries to each transaction related to assets, liabilities, revenues and expenditures. Also, the Section 8 Program will give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports in order to make sure that the accounting system complies with state and federal laws. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director

View Audit 33033

Finding 38145 (2022-004)

Material Weakness 2022

Autonomous Municipality of Ponce

PR

HUD Housing Programs Subrecipient Monitoring Material Weakness

As indicated to the finding 2022-002, the Municipality uses a mechanized accounting system (SIMA), which is also used by the Section 8 Program. The accounting system contains some reports that provide reliable financial data used to prepare the unaudited REAC Report. The Section 8 Program is taking ...

As indicated to the finding 2022-002, the Municipality uses a mechanized accounting system (SIMA), which is also used by the Section 8 Program. The accounting system contains some reports that provide reliable financial data used to prepare the unaudited REAC Report. The Section 8 Program is taking corrective action measurements addressed to achieve the timely submission of GAAP-based unaudited financial data electronically to HUD. As a part of such measurements, a new accountant has been recruited by the Program, to who was assigned the responsibility of prepare and submit, on a timely basis, the required financial information, in accordance with the guides established by HUD. Also, the Central Accounting Department have established a working sheet to be used as model by the accountant to collect and organize financial information to be used in the preparation of required financial reports. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director

View Audit 33033

Finding 38141 (2022-007)

Material Weakness 2022

Autonomous Municipality of Ponce

PR

HUD Housing Programs Subrecipient Monitoring Material Weakness

As indicated for the finding 2022-004, the Section 8 Program is taking corrective action measurements addressed to achieve the timely submission of GAAP-based unaudited financial data and audited financial information electronically to HUD. As a part of such measurements, a new accountant has been r...

As indicated for the finding 2022-004, the Section 8 Program is taking corrective action measurements addressed to achieve the timely submission of GAAP-based unaudited financial data and audited financial information electronically to HUD. As a part of such measurements, a new accountant has been recruited by the Section 8 Program, to who was assigned the responsibility of prepare and submit, on a timely basis, the required financial information, in accordance with the guides established by HUD. The Central Accounting Department have established a work sheet to be used as model by the accountant to collect and organize financial information to be used in the preparation of required financial reports. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director

View Audit 33033

Finding 38134 (2022-001)

Material Weakness 2022

Morgan Hill Unified School District

CA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Views of Responsible Officials The District agreed with the finding and the accompanying financial statements reflected this change. Further, the District is in the process of sending notifications to the private schools about participation opportunities for the past fiscal year ended June 30, 202...

Views of Responsible Officials The District agreed with the finding and the accompanying financial statements reflected this change. Further, the District is in the process of sending notifications to the private schools about participation opportunities for the past fiscal year ended June 30, 2022. These notifications will allow the private schools to receive participation opportunities in combination with the June 30, 2023 participation opportunities.

View Audit 31378

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