Corrective Action Plans

Finding 51982 (2022-001)

Significant Deficiency 2022

KS

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educati...

Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do not plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.

View Audit 52138

Finding 51978 (2022-001)

Material Weakness 2022

Washington County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.78

The District will enhance its procedures to ensure that Title I schoolwide program resources are properly allocated to schools. The Director of Federal Programs will consult with the Florida Department of Education about the allowability of the questioned costs.

View Audit 51637 Questioned Costs: $1

Finding 51976 (2022-001)

Material Weakness 2022

Sunnyside School District No. 201

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

The Sunnyside District contracts with WSIPC to use their financial system. We thought we were part of the WSIPC purchasing program since we were part of the WSIPC program. From this audit we now know that we need to have an interlocal agreement with WSIPC to use the WSIPC Purchasing Program. We?ve...

The Sunnyside District contracts with WSIPC to use their financial system. We thought we were part of the WSIPC purchasing program since we were part of the WSIPC program. From this audit we now know that we need to have an interlocal agreement with WSIPC to use the WSIPC Purchasing Program. We?ve emailed the person in charge of the program to complete an Interlocal Agreement.

View Audit 51659

Finding 51887 (2022-001)

Material Weakness 2022

Native Village of Tazlina

AK

Subrecipient Monitoring

Finding 2022-001 Lack of Internal Control Over Subrecipient Monitoring Requirements Name of Contact Person: Marce Simeon Corrective Action Plan: We concur with the recommendation. Policies and procedures are being developed to ensure proper monitoring of subrecipients. A program administrator will...

Finding 2022-001 Lack of Internal Control Over Subrecipient Monitoring Requirements Name of Contact Person: Marce Simeon Corrective Action Plan: We concur with the recommendation. Policies and procedures are being developed to ensure proper monitoring of subrecipients. A program administrator will be assigned to all future pass through awards. A written agreement with subrecipients will be drafted and retained in the program grant folder. All the required reports, with supporting documentation, will be available for review. All program activities will be recorded timely in the general ledger supported by the accounting records of the program. Proposed Completion Date: September 8, 2023

View Audit 48553

Finding 51883 (2022-001)

Significant Deficiency 2022

Kittitas Reclamation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.318 § 200.320

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the D...

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the District is planning to take for findings included 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?s internal Controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Stacy Berg PO Box 276 Ellensburg, WA 98926 (509)925-6158 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). Upon receiving the guidance on the current audit, the District would like to move forward by reviewing the procurement policy and making any necessary changes while working under the guidance of the SAO Procurement Specialist to ensure that an updated procurement policy continues to meet the needs of the District and the federal guidelines for federal funding. Anticipated date to complete the corrective action: September 30, 2023

View Audit 47110

Finding 51857 (2022-003)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

FINDING 2022-003 ? Special Tests and Provisions ? Disbursements: Significant Deficiency in Internal Control Over Compliance Condition/context: For one undergraduate student selected, federal student aid was disbursed, creating a credit balance that should have been refunded to the student within the...

FINDING 2022-003 ? Special Tests and Provisions ? Disbursements: Significant Deficiency in Internal Control Over Compliance Condition/context: For one undergraduate student selected, federal student aid was disbursed, creating a credit balance that should have been refunded to the student within the 14-day requirement. Cause: Due to turnover in the position responsible for monitoring credit balances and disbursement date compliance requirements, individuals performing the responsibility could not perform the task according to the required timeframes. - Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. It also enables the financial aid function to communicate effectively with the accounting office and ensure disbursements and refunds are processed timely and in accordance with the Department of Education rules and regulations. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51843 (2022-001)

Material Weakness 2022

City of Columbus, Ohio

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The City concurs with the finding and will take the following actions in response: ? Provide training to personnel regarding the requirement and expectation for retention of documentation verifying SAM searches were performed; ? Modify written procurement policies and procedures to incorporate the...

The City concurs with the finding and will take the following actions in response: ? Provide training to personnel regarding the requirement and expectation for retention of documentation verifying SAM searches were performed; ? Modify written procurement policies and procedures to incorporate the aforementioned expectation and requirement; ? Communicate the requirement and policy/procedure change to the Division of Police in writing; and ? Develop, document, and implement procedures to ensure provisions pertaining to the Never Contract with the Enemy provisions applicable to federal grants are adhered to.

View Audit 42772

Finding 51829 (2022-001)

Material Weakness 2022

Monroe-Gregg School District

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initi...

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initial each progress and final grant report before submitting in order to ensure accuracy. Anticipated Completion Date: March 13, 2023

View Audit 47093

Finding 51826 (2022-101)

Material Weakness 2022

Pinal County Community College District

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agre...

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agrees with the finding. The District will ensure that policies and procedures related to grant reporting are followed, including detailed reviews of reports that include financial information, to ensure accurate and timely reporting. The District will file updated reports with the U.S. Department of Education that agree with accounting records. The District will also make sure that our grant reporting schedule includes designated due dates for information that is required to be posted on our website and that proper communication of these deadlines is provided to all individuals involved in the process.

View Audit 47092

Finding 51808 (2022-001)

None 2022

The Methodist University, Inc.

NC

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Name of Responsible Individual: Bonnie Adamson Corrective Action: Going forward, this has been corrected using ?Tasks? in PowerFAIDS, which will identify mid-year transfer students, alerting the financial aid staff to enter the student into the ?NSLDS Mid-Year Transfer? section in PowerFAIDS and tra...

Name of Responsible Individual: Bonnie Adamson Corrective Action: Going forward, this has been corrected using ?Tasks? in PowerFAIDS, which will identify mid-year transfer students, alerting the financial aid staff to enter the student into the ?NSLDS Mid-Year Transfer? section in PowerFAIDS and transmitting the file to NSLDS. Anticipated Completion Date: February 2023

View Audit 44921

Finding 51762 (2022-001)

Material Weakness 2022

The Harry and Jeanette Weinberg Woods, Inc.

MD

Eligibility HUD Housing Programs Subrecipient Monitoring

Finding 2022-1 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...

Finding 2022-1 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 45216

Finding 51734 (2022-005)

Material Weakness 2022

Genesee County, Michigan

MI

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-005 Condition: The County did not file the required FFATA reports for HSC and HSI subrecipients. Planned Corrective Action: The County staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed t...

Finding Number: 2022-005 Condition: The County did not file the required FFATA reports for HSC and HSI subrecipients. Planned Corrective Action: The County staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 6/30/2023

View Audit 40786

Finding 51720 (2022-221)

None 2022

Bais Tova, Inc.

NJ

Subrecipient Monitoring

Finding 22-1: The School?s net cash resources exceeded 3 months average expenditures at the end of the year. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn?t exceed three months average expenditures. Action Taken: Since being made aware of the issue,...

Finding 22-1: The School?s net cash resources exceeded 3 months average expenditures at the end of the year. Recommendation: To keep monitoring the net cash resources throughout the year to ensure it doesn?t exceed three months average expenditures. Action Taken: Since being made aware of the issue, the School?s administrator has begun to routinely monitor the net cash resources to ensure it does not exceed three months of average expenditures. As such, the required correction actions have been implemented. Implementation Date: Corrective Action Plan has been implemented as of March 9, 2023. Person Responsible for Implementation: Yonoson Sanders, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732)901-3913.

View Audit 48533

Finding 51719 (2022-004)

Material Weakness 2022

City of Elkhart

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Jamie Arce, Controller Contact Phone Number: 574-322-4863 Views of Responsible Official: Management agrees with the finding. Description of Corrective Action Plan: The City will strengthen its exis...

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Jamie Arce, Controller Contact Phone Number: 574-322-4863 Views of Responsible Official: Management agrees with the finding. Description of Corrective Action Plan: The City will strengthen its existing policies and procedures by taking the following steps. ? Update existing purchasing policy to include language specific to addressing suspension and debarment as defined by 31 CFR 19.300 ? City Staff responsible for the use of federal funds will be trained on this requirement. ? City Department of Law will include appropriate language in any contract that utilizes federal funds. Anticipated Completion Date: October 31, 2023

View Audit 48532

Finding 51718 (2022-003)

Material Weakness 2022

City of Elkhart

IN

Subrecipient Monitoring § 200.1 § 200.303 § 200.331 § 200.332 § 200.405

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Jamie Arce, Controller Contact Phone Number: 574-322-4863 Views of Responsible Official: Management agrees with the finding. Description of Corrective Action Plan: The City will review its existing...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Jamie Arce, Controller Contact Phone Number: 574-322-4863 Views of Responsible Official: Management agrees with the finding. Description of Corrective Action Plan: The City will review its existing policies and procedures surrounding adequate supporting documentation and will update policy as required. Training on this requirement will be provided to all City Staff involved in procurement. Anticipated Completion Date: October 31, 2023

View Audit 48532

Finding 51715 (2022-007)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has develo...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has developed the following process to correct for the lack of evidence for review or approval for reports that are submitted: Staff responsible for preparing the report in IDIS and management responsible for review for accuracy and completeness will both sign appropriate documentation detail (PR 5 and PR 7, draw spread sheets, draw vouchers) supporting the Cash on Hand Report and the IDIS report. CDBG staff has consulted with HUD CPD staff for additional training on how to complete the PR 26 report. The training assisted staff in filing two (2) past due reports and resulted in changes to the reporting process utilized by staff. Performance Reporting: Management will address the performance reporting weaknesses by taking the following steps: The assistant director of community development will document the segregation of duties for the completion and submittal of the CAPER before submission to HUD. Documentation will consist of a clear and understandable workflow on City workpapers, and final submissions, evidenced by signature (ink or digital stamp), email string other generally acceptable audit trail. Additionally, as part of continuing education, CDBG staff participated in a workshop organized by our CDBG consultant this past June, 2023 to better understand the Section 3 reporting requirements. Special Reporting for Federal Funding Accountability and Transparency Act (FFATA): Management will address the weaknesses identified in Special Reporting for Federal Funding Accountability and Transparency (FFATA) by taking the following actions: Management will review and strengthen the current process in place for identification and timely submission of projects that qualify for FFATA reporting. Completed reports will show evidence of segregation of duty for completion, and review and approval. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51714 (2022-006)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.211 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps t...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps to address the period of performance weakness that have been identified: Staff involved with posting or reviewing of claims in both the city ledger and IDIS will be trained on the requirements of 2 CFR 200.343(b) regarding allowable costs during the period of performance. Changes to the claims process has been implemented in which CDBG staff includes the grant number and program year on the face of the invoice or claim sheet in addition to general ledger account number. Invoices are processed for claim packets by department office service staff and reviewed for accuracy and completeness by management. This change in process will assist in reconciliation between the City Ledger and IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51576 (2022-001)

Material Weakness 2022

United Community Services, Inc.

IA

Reporting Subrecipient Monitoring Cash Management

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewe...

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewed procedures with the appropriate personnel. Date of Completion: June 30, 2023

View Audit 49653

Finding 51560 (2022-007)

Significant Deficiency 2022

City of Victorville

CA

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials: In May 2022, it was brought to the City?s CDBG/HOME grant staff?s attention that subawards over the amount of $30,000 must be reported under the Federal Funding Accountability and Transparency Act (FFATA). Staff contacted the City?s Department of Housing and Urban Dev...

Views of Responsible Officials: In May 2022, it was brought to the City?s CDBG/HOME grant staff?s attention that subawards over the amount of $30,000 must be reported under the Federal Funding Accountability and Transparency Act (FFATA). Staff contacted the City?s Department of Housing and Urban Development (HUD) representative to confirm Community Development Block Grant subawards must be entered into the Subaward Reporting System. The HUD representative confirmed this requirement. The City?s CDBG/HOME grant staff began regular reporting in the system quarterly starting with the first quarter of the 2022 2023 fiscal year and has retroactively reported for fiscal year 2021-2022. In order for subawards to be entered into the system, the sub-awardee must possess a Unique Entity ID and other pertinent data that is collected with the initial grant application, which had not previously been collected in full but was collected at the subrecipient application stage beginning with the 2022-2023 fiscal year. Moving forward, City staff will confirm FFATA reporting completion in conjunction with the forwarding of official CDBG award contracts to the City Manager for final signatures, which will ensure timely filing in accordance with FFATA requirements.

View Audit 48358

Finding 51521 (2022-304)

Significant Deficiency 2022

State of Wisconsin

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring ...

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-304: Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures. This is the department?s Corrective Action Plan. ? Recommendation (2022-304): Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures We recommend the Wisconsin Department of Health Services: ? Develop and implement written policies and procedures for the review and tracking of the quarterly reports used to monitor expenditures under the Local and Tribal Health Department Response and Recovery Support program. Wisconsin Department of Health Services Planned Corrective Action: As beneficiaries, the Treasury Guidance indicates that Local and Tribal Health Departments are not subject to subrecipient monitoring and reporting requirements. The designation of beneficiary is unique to the CSLFRF and thus is not as familiar to DHS as the subrecipient designation and subsequent reporting requirements. The uncertainty surrounding this designation resulted in DPH not following the best practices described in the DPH Contract Management Manual. DPH?s Contract Management Manual outlines requirements and best practices for contract management. This Manual describes how to best review and track expenditures to monitor expenditures. The Manual encourages the best practice of requesting enhanced expenditure reporting from agencies, in addition to the reporting required for CARS payments. The Manual describes the role of the contract administrator in reviewing the expenditure information against the approved budget to ensure expenses are reasonable and allowable. The Manual also suggests maintaining copies of submitted reports and verifying the amounts in the submitted reports correspond to CARS reports. Examples of expenditure tracking are provided as is a description of how this tracking and other fiscal monitoring supports bureaus within DPH and DHS. DHS will review the existing policies and procedures in the Contract Management Manual to ensure that the level of detail is sufficient to prevent further non-compliance. We recommend the Wisconsin Department of Health Services: ? Maintain the quarterly reports, document its review of the quarterly reports, and document its correspondence with the public health departments regarding resolution of reporting variances. Wisconsin Department of Health Services Planned Corrective Action: DPH hired a position in June 2022 to manage and track expenditures and reporting for its Coronavirus State and Local Fiscal Recovery Funds granted to locals and tribal public health departments. DPH will continue to review, track, and maintain quarterly reports, and document correspondence with the local and tribal public health departments per best practices in the DPH Contract Management Manual. We recommend the Wisconsin Department of Health Services: ? Review the contracts with the public health departments and determine whether any revisions are needed to clarify expectations for documentation and timeliness of filing the quarterlyreports; and Wisconsin Department of Health Services Planned Corrective Action: DPH will review its contracts with the local and tribal public health departments and ensure timely filing of quarterly reports. Specific areas of non-compliance have been identified and division staff will review and draft updated scope of work language to mitigate delays in reporting from our local partners. We recommend the Wisconsin Department of Health Services: ? Ensure it obtains quarterly reports to support the payments it made to the City of Milwaukee Public Health Department. Wisconsin Department of Health Services Planned Corrective Action: DPH has now obtained quarterly reports from the City of Milwaukee Public Health Department and is in the process of reviewing them. Division staff will work with the City of Milwaukee Health Department to ensure future compliance. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Karen Drogsvold, Budget Section Manager Division of Public Health, Bureau of Operations karen.drogsvold@dhs.wisconsin.gov

View Audit 44861

Finding 51504 (2022-302)

Significant Deficiency 2022

State of Wisconsin

WI

Reporting Subrecipient Monitoring § 200.502 § 200.510 § 200.514

CAP for Finding: 2022-302 DATE: March 27, 2023 TO: Carolyn Stittleburg, Deputy State Auditor for Financial Audit Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Multiple Grants ? Reporting in the Schedule...

CAP for Finding: 2022-302 DATE: March 27, 2023 TO: Carolyn Stittleburg, Deputy State Auditor for Financial Audit Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Multiple Grants ? Reporting in the Schedule of Expenditures of Federal Awards Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-302: Multiple Grants - Reporting in the Schedule of Expenditures of Federal Awards. This is the department?s Corrective Action Plan. ? Recommendation (2022-302): Multiple Grants ? Reporting in the Schedule of Expenditures of Federal Awards We recommend the Wisconsin Department of Health Services further evaluate federal grant expenditures reported in the STAR General Ledger as it prepares its schedule of expenditures of federal awards and ensure it is: ? adjusting expenditures for prior-year transfers of expenditures in the current year. Wisconsin Department of Health Services Planned Corrective Action: DHS adjusted the expenditures for prior-year transfers of expenditures as recommended by LAB though DHS believes that there is no clearly defined direct authoritative guidance provided by OMB mandating a uniform method for reporting a transfer of prior year grant expenditures. Because of this, DHS believes it is prudent to seek confirmation of this treatment from the federal government going forward. LAB, in describing the effect, indicates that ?the State under-reported expenditures for the ELC grant by $55.9 million.? These expenditures were previously reported in prior fiscal years. Upon approval of the State?s FEMA project workbook, and in accordance with the compliance supplement, these previously reported expenditures were reported in FY 2021-22 under the Disaster Grants?Public Assistance (Presidentially Declared Disasters) (Assistance Listing number 97.036) grant. Without a matching reduction in expenditures to the ELC grant by $55.9 million, DHS is concerned that the lifetime expenditures on the SEFA schedule for these grant programs are going to reflect more expenditures than federal funding received. Additionally, because there is not direct authoritative guidance currently provided by OMB mandating a uniform method for reporting a transfer of prior year grant expenditures, DHS will work with DOA to seek clarification from the Federal Government on the proper treatment and reporting of transfers of prior year expenditures on the SEFA. Anticipated Completion Date: November 1, 2023 We recommend the Wisconsin Department of Health Services further evaluate federal grant expenditures reported in the STAR General Ledger as it prepares its schedule of expenditures of federal awards and ensure it is: ? properly identifying applicable COVID-19 expenditures; ? reporting all federal expenditures for each federal grant program, regardless of whether the agency has received reimbursement from the pass-through entity; and ? removing repayments of prior-year overpayments of expenditures from current-year expenditures. Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that it reviews the instructions that are received from DOA and present the proper amounts in the SEFA. This will include a review of adjustments made to grants open in prior state fiscal years and verification that they have not already been reported on the SEFA in a prior year, such as the WIC adjustment identified. Anticipated Completion Date: November 1, 2023 Person responsible for corrective action: Barry Kasten, Director Bureau of Fiscal Services, Division of Enterprise Services barry.kasten@dhs.wisconsin.gov

View Audit 44861

Finding 51503 (2022-001)

Material Weakness 2022

Kalamazoo Youth Development Network

MI

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasu...

Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasurer or Board Chair. During testing, it was noted that the Treasurer or Board chair did not sign checks over $5,000 to sub-recipients. Planned corrective action: The organization?s internal financial policies manual will be revised and approved at the April 4, 2023 board meeting. The revised policies will state that the Executive Director has the authority to sign checks up to $15,000. Checks over the amount of $15,000 will require the Treasurer or Board Chair to sign as well. KYD Network staff and board will receive training on this policy. The Executive Director will notify the Treasurer and Board Chair of checks exceeding the $15,000 limit and will schedule time to receive their signature. Anticipated completion date: April 7, 2023

View Audit 43067

Finding 51420 (2022-001)

Significant Deficiency 2022

Board of Education of Allegany County

MD

Subrecipient Monitoring Internal Control / Segregation of Duties

The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement in internal audit/monitoring function.

View Audit 51497

Finding 51410 (2022-001)

Significant Deficiency 2022

Lane Manor Rhf Housing, Inc. Dba Lane Manor 061-Ee166

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Resp...

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $4,565 on October 25, 2022.

View Audit 42068 Questioned Costs: $1

Finding 51408 (2022-005)

Material Weakness 2022

Ramsey County

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Plan...

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Planned: ? The County will request supporting documentation, including general ledger report and/or bank statements and client list, to verify that advance payment have been spent before dispersing additional advance payments to subrecipient. ? Make sure extra time is given when moving expenses between grants to ensure that nothing gets moved twice. Anticipated Completion Date: The process used for this change has been implemented effective June 15, 2023.

View Audit 51214 Questioned Costs: $1

Corrective Action Plans

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