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Corrective Action Plans

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City of Yreka
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Re...
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Response: Finance was unaware of the need to have current utility bills included with the files. Responsible Individual: It is the Finance Director?s, Emily Aldrich, responsibility to ensure that all loan files are complete and accurate. Corrective Action Plan: An annual checklist has been added to each loan file to ensure that all proper documentation is included. Anticipated Completion Date: March 31, 2023 ? all files will be updated with the necessary checklist and appropriate documentation.
View Audit 32485
Finding 38075 (2022-002)
Significant Deficiency 2022
West Perry School District
PA
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
2022-002 - Cash Management and Reporting Corrective Action Planned: In December 2022, the District did review and enforce existing Board Policies and procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods a...
2022-002 - Cash Management and Reporting Corrective Action Planned: In December 2022, the District did review and enforce existing Board Policies and procedures to ensure that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods and that they are based upon properly reconciled factual information. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year and is working through February 2023 to complete all incomplete reports. Contact Person Responsible: Kenneth L. Medina, MBA, Business Manager/Board Secretary
View Audit 28774
Finding 38074 (2022-001)
Significant Deficiency 2022
School District of Milton
WI
Questioned Costs Subrecipient Monitoring Cash Management
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply...
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by Education Stabilization Fund totaled $424,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $424,000. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Grantee Response:At the time that we committed to doing this project, we informed our referendum construction manager that we would be using federal funds to pay for this additional work. With us informing them of that, we assumed that all required paperwork would be completed to comply with the Davis-Bacon Act. Unfortunately, we thought this was sufficient notification for them to support us with compliance. In our follow-up communications with our primary HV AC subcontractor we learned at the time when referendum work was contracted in 2019, they were paying prevailing wage. We worked with legal counsel to develop a contract that is compliant with the Davis-Bacon Requirements. To make sure the paperwork is in place copies of such contracts will be sent to the business office before work commences as well as the compliance documentation when work is complete. We are also conducting a review of our written procedures to be completed by June 30, 2023. Contact Person: Carey Bradley Anticipated Completion: June 30, 2023
View Audit 29683 Questioned Costs: $1
Finding 38072 (2022-007)
Material Weakness 2022
County of Los Angeles
CA
Questioned Costs Student Financial Aid Subrecipient Monitoring
The Department agrees with the finding and recommendation. A memo will be issued to all Kin-GAP eligibility staff to remind them of their responsibility to ensure that all required Kin-GAP documents and forms are received and reviewed for accuracy prior to the continuance of Kin-GAP funding beyond ...
The Department agrees with the finding and recommendation. A memo will be issued to all Kin-GAP eligibility staff to remind them of their responsibility to ensure that all required Kin-GAP documents and forms are received and reviewed for accuracy prior to the continuance of Kin-GAP funding beyond age 18. The memo will also instruct the eligibility staff to ensure that all required documents are maintained in the Kin-GAP case file. Additionally, the Quality Assurance Eligibility Supervisors (QA/ES) will randomly sample and review additional Non-Minor Kin-GAP case files to ensure all required forms are received, and are appropriately filed in the case file.
View Audit 35126 Questioned Costs: $1
Finding 38070 (2022-008)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submissio...
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submission date.
View Audit 35126
Finding 38067 (2022-010)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submissio...
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submission date.
View Audit 35126
Finding 38066 (2022-004)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring § 200.1 § 200.332 § 200.414
DPH agrees with the finding and recommendations. DPH will notify its subrecipients about their subawards and include any changes in subsequent subaward modifications. DHSP will strengthen its review processes to complete and include the Notice of Federal Subaward Information form as part of the cont...
DPH agrees with the finding and recommendations. DPH will notify its subrecipients about their subawards and include any changes in subsequent subaward modifications. DHSP will strengthen its review processes to complete and include the Notice of Federal Subaward Information form as part of the contract copy at the time of the contract execution.
View Audit 35126
Finding 38065 (2022-002)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' ...
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' HPP Coordinator will identify each sub-awardee that meets the $30,000 FFATA threshold and will provide the information to EMS Finance to review and process payment. Before any payment is completed, EMS will obtain and confirm all Unique Entity Identifier (UEI) numbers from the sub-awardees are active prior to issuing any checks. EMS will log all sub-awardees that have reached the threshold into a report and will submit the FFATA report via SAM.gov before the defined due date. To avoid access issues in retrieving submitted documents via the System for Award Management (SAM.gov) website, EMS will retain copies of all reports that include the submission dates.
View Audit 35126
Finding 38064 (2022-001)
Material Weakness 2022
County of Los Angeles
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.319 § 200.320
DHS agrees with the finding and recommendation. DHS will remind staff via electronic memoranda to ensure compliance with federal and County procurement requirements and maintain records sufficient to detail the history of the procurement.
DHS agrees with the finding and recommendation. DHS will remind staff via electronic memoranda to ensure compliance with federal and County procurement requirements and maintain records sufficient to detail the history of the procurement.
View Audit 35126
Finding 38059 (2022-001)
Significant Deficiency 2022
The Henry L. Stimson Center
DC
Subrecipient Monitoring § 200.331
Views of Responsible Officials: The Center will update their policies and procedures regarding monitoring of sub-recipients to ensure they are complying with 2 CFR 200.331. The Center will also enhance the documentation around monitoring of sub-recipients.
Views of Responsible Officials: The Center will update their policies and procedures regarding monitoring of sub-recipients to ensure they are complying with 2 CFR 200.331. The Center will also enhance the documentation around monitoring of sub-recipients.
View Audit 32475
Virginia Alliance of Boys & Girls Clubs, Inc.
GA
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether expenditures from pass-through entities are related to federal or st...
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants in the SEFA. Anticipated Completion Date: December 31, 2023
View Audit 32474
Virginia Alliance of Boys & Girls Clubs, Inc.
GA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
Individual Responsible for Corrective Action Plan: Romero Brown, Virginia Alliance Director Corrective Action: Weekly Monitoring: Management will proactively check the Virginia Portal each week to determine if any payments have been made. This will allow us to stay updated on incoming funds. Cross ...
Individual Responsible for Corrective Action Plan: Romero Brown, Virginia Alliance Director Corrective Action: Weekly Monitoring: Management will proactively check the Virginia Portal each week to determine if any payments have been made. This will allow us to stay updated on incoming funds. Cross Training: Management will initiate cross-training sessions for additional staff members to ensure that Club payments can be processed even in the absence of the current staff. This step will enhance our operational resilience. Calendar Prompts: Management will implement calendar reminders to ensure that payments are promptly presented for processing within five days of receiving the deposit notification. This measure will help us adhere to the required disbursement timeframe. By implementing these actions, we aim to mitigate delays in the disbursement process and establish a more efficient workflow. Anticipated Completion Date: June 30, 2023
View Audit 32474
Finding 38034 (2022-002)
Material Weakness 2022
Franklin County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Karla J. Bauman Contact Phone Number:765-647-4631 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: Suspension & Debarment-The Commissioners approved a new process for all contracts bein...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Karla J. Bauman Contact Phone Number:765-647-4631 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: Suspension & Debarment-The Commissioners approved a new process for all contracts being paid with Federal money over $25,000 that must occur before they will approve the contract for said services. The department head must get the certification from the Contractor. The commissioners have also approved the Franklin County Internal Control Manual for Grant Administration which addresses the necessary requirements for the Suspension & Debarment. Any department receiving grants on behalf of Franklin County will be required to certify to the Commissioners that they have read the internal control manual for grant administration and that they understand their responsibilities and will follow all required Federal, State and Local regulations. Completed June 28, 2023.
View Audit 30392
Finding 38033 (2022-001)
Significant Deficiency 2022
American Public Human Services Association
VA
Subrecipient Monitoring Reporting
Views of Responsible Officials: APHSA did not intentionally disregard the requirements noted under the Federal Funding Accountability and Transparency Act Subaward Reporting. Now that we are aware of these requirements, internal processes are in place to provide timely registration of first tier sub...
Views of Responsible Officials: APHSA did not intentionally disregard the requirements noted under the Federal Funding Accountability and Transparency Act Subaward Reporting. Now that we are aware of these requirements, internal processes are in place to provide timely registration of first tier subawards of $30,000 or more in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Though registering subawards over $30,000 is a requirement as noted, the omission did not affect the financial reporting and thus there are no questioned costs.
View Audit 30391
Finding 38013 (2022-007)
Significant Deficiency 2022
City of Montebello
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.430
Staff has initiated a process whereby ? for employees not using eSuites ? manual review and approval of bi-weekly hours is conducted by supervisors in the appropriate department (i.e., Transit, Police, etc.). Management believes this additional review and approval level will provide the necessary ba...
Staff has initiated a process whereby ? for employees not using eSuites ? manual review and approval of bi-weekly hours is conducted by supervisors in the appropriate department (i.e., Transit, Police, etc.). Management believes this additional review and approval level will provide the necessary back-up to improve internal control over timecards/timekeeping. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2023
View Audit 32131
Finding 38010 (2022-006)
Significant Deficiency 2022
City of Montebello
CA
Subrecipient Monitoring Reporting HUD Housing Programs
Staff will strive to submit the reports by the required deadline and will work with their third-party consultant to assist as necessary. Staff has been in contact with its HUD representatives about the program income issue as well as the difficulty in posting PR 29 reports. Responsible Person: Rosem...
Staff will strive to submit the reports by the required deadline and will work with their third-party consultant to assist as necessary. Staff has been in contact with its HUD representatives about the program income issue as well as the difficulty in posting PR 29 reports. Responsible Person: Rosemary Perch Expected Implementation Date: 07/01/2023
View Audit 32131
Finding 37994 (2022-001)
Material Weakness 2022
National Health Care for the Homeless Council, Inc.
TN
Subrecipient Monitoring § 200.331
The National Healthcare for the Homeless Council (NHCHC) will develop and implement a compliance checklist and procedure document for all sub agreements of federal funds. The compliance checklist will include the reference to the applicable CFR requirements including CFR 200.331(a(1).
The National Healthcare for the Homeless Council (NHCHC) will develop and implement a compliance checklist and procedure document for all sub agreements of federal funds. The compliance checklist will include the reference to the applicable CFR requirements including CFR 200.331(a(1).
View Audit 36812
Finding 37984 (2022-002)
Material Weakness 2022
City of Centennial
CO
Subrecipient Monitoring Material Weakness Reporting
Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to imp...
Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to improve its internal controls by ensuring personnel responsible are appropriately trained in federal grant requirements. Additionally, The City has implemented a process that ensures federal expenditure accounting and reporting is reviewed and approved by a second individual to ensure errors are detected and corrected prior to reporting.
View Audit 30458
Finding 37982 (2022-003)
Material Weakness 2022
City of Logansport
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2022-003 Person Responsible for Corrective Action: Duane Ullom Contact Phone Number: 574-739-1416 Views of Responsible Official: We concur with the finding. The city now understands the need for the verification of vendors. In the future the city?s Grant clerk will be assigned to vet all con...
FINDING 2022-003 Person Responsible for Corrective Action: Duane Ullom Contact Phone Number: 574-739-1416 Views of Responsible Official: We concur with the finding. The city now understands the need for the verification of vendors. In the future the city?s Grant clerk will be assigned to vet all contractors involved in federally awarded funds. The Clerk Treasurer will verify the list presented against contracts approved by the city with said contractors. Anticipated Completion Date: August 2023
View Audit 28480
Finding 37977 (2022-001)
Material Weakness 2022
Onalaska School District No. 300
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: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 e...
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: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 ex. 5 Corrective action the auditee plans to take in response to the finding: The Onalaska School District will develop internal controls to ensure compliance with federal wage rate requirements. This will include inserting wage rate clauses into contracts, as well as implementing effective monitoring processes to collect and review all weekly certified payroll reports timely from contractors and subcontractors. The Onalaska School District will provide additional training and materials to ensure staff overseeing compliance with federal programs are aware of all applicable requirements. Anticipated date to complete the corrective action: ? WASBO Training in Spokane with workshop L&I Prevailing Wage Law May 4, 2023 ? Procedural Controls will be developed by July 31, 2023
View Audit 29519
Finding 37961 (2022-002)
Material Weakness 2022
Chillicothe City School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management
Contracts are being scanned into voucher packets kept in files and copies are retained by Treasurer?s Office. All Board Members, the Superintendent, Administration, Directors, Supervisors, and Business Manager have been told in person, in email, and in phone conversations regarding the $2,000 preva...
Contracts are being scanned into voucher packets kept in files and copies are retained by Treasurer?s Office. All Board Members, the Superintendent, Administration, Directors, Supervisors, and Business Manager have been told in person, in email, and in phone conversations regarding the $2,000 prevailing wage requirement with ESSER federal funds.
View Audit 28619
Finding 37959 (2022-001)
Material Weakness 2022
City of Ilwaco
WA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318
Finding ref number:2022-001. Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City contact person: Holly Beller P.O. Box 548, Ilwaco WA 98624 (360) 642-3145. Corrective action the audite...
Finding ref number:2022-001. Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City contact person: Holly Beller P.O. Box 548, Ilwaco WA 98624 (360) 642-3145. Corrective action the auditee plans to take in response to the finding: The City will develop and adopt written policies and procedures that conform with Uniform Guidance (2 CFR 200.318-327) for procurement activity and conflict of interest requirements. Anticipated date to complete the corrective action: January 1, 2024.
View Audit 28606
Finding 37952 (2022-005)
Significant Deficiency 2022
Commonwealth Ports Authority
MP
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
Finding No 2022-005 Name of Contact Person: Skye Lynn L. Aldan Hofschneider, Comptroller Corrective Action: CPA agrees with the finding. CPA has submitted all required quarterly reports and will continue to submit the required reports timely. Proposed Completion Date: July 31, 2023
Finding No 2022-005 Name of Contact Person: Skye Lynn L. Aldan Hofschneider, Comptroller Corrective Action: CPA agrees with the finding. CPA has submitted all required quarterly reports and will continue to submit the required reports timely. Proposed Completion Date: July 31, 2023
View Audit 29568
Finding 37951 (2022-004)
Significant Deficiency 2022
Commonwealth Ports Authority
MP
Questioned Costs Subrecipient Monitoring Special Tests & Provisions
Finding No 2022-004 Name of Contact Person: Christopher S. Tenorio, Executive Director Corrective Action: CPA disagrees with this finding. On October 1, 2021, CPA wrote a letter to the Office of the Governor, requesting for funds in the amount of $990,000 to provide premium pay to all CPA employee...
Finding No 2022-004 Name of Contact Person: Christopher S. Tenorio, Executive Director Corrective Action: CPA disagrees with this finding. On October 1, 2021, CPA wrote a letter to the Office of the Governor, requesting for funds in the amount of $990,000 to provide premium pay to all CPA employees. The letter requested a one-time payment for all employees and included an exhibit with the number of employees to be issued the requested premium pay. On November 18, 2021, the CNMI government transferred $990,000 to CPA via ACH payment. There were no terms, conditions, or communication informing CPA to justify premium pay for exempt employees. CPA proceeded to issue the premium pay to all employees in November 2021. In May 2022, the Department of Finance provided terms and conditions for the use of funds issued on November 2021. CPA has reached out to the CNMI Department of Finance to provide the point of contact for a program determination on the finding and questioned costs. CPA will provide its justification for premium pay in compliance with the Treasury Final Rule. Proposed Completion Date: September 30, 2023
View Audit 29568 Questioned Costs: $1
Finding 37936 (2022-003)
Material Weakness 2022
Wahluke School District No.73
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2022-003 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: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 303...
Finding ref number: 2022-003 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: Gabriela Chacon, 411 E Saddle Mountain Dr. Mattawa, WA 99349 Tel: (509) 932-4565 Ext: 3031 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Wahluke School District concurs with this finding. The following corrective actions will be taken: ? The Director of Finance will develop and implement a procedure that will ensure that all the wage requirements for public works are met. ? The procedure will identify a key person that will ensure that the district is receiving copies of the certified payroll reports on a weekly basis, form the start of the project to the completion of the project. Anticipated date to complete the corrective action: 08/31/2023
View Audit 29466
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