Corrective Action Plans

Finding 50661 (2022-001)

Material Weakness 2022

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 2022-001 Finding Caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Na...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE College Place School District No. 250 September 1, 2021 through August 31, 2022 Finding Ref. No.: 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: Julie James, Director of Business and Finance 1755 S. College Ave., College Place, WA 99324 (509) 525-4827 Corrective action the auditee plans to take in response to the finding: This particular project was funded through ESSER funds which are considered federal funds. Federal funds require a special set of guidelines. The district contracted with a project manager who completed the prevailing wage documentation. In the future, if the District uses federal funds for construction projects, the District will include the provision that the contractor or subcontractors comply with requirements to submit to the District weekly, for each week in which any contract work is performed, certified payroll reports. These reports will include a copy of the payroll and a signed statement of compliance. The District will ensure federal prevailing wage rate clauses are in included in contracts using federal funds. The District understands that we may use a contracted project manager to collect certified payroll reports from contractors and subcontractors, but ultimately, it is the District?s responsibility to comply with these requirements and maintain documentation demonstrating compliance. Anticipated date to complete the corrective action: 6/14/2023

View Audit 42778

Finding 50659 (2022-004)

Material Weakness 2022

Municipality of Aibonito

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding Control Number: 2022-04 WAGES RATE REQUIREMENTS (DAVIS BACON ACT) Response by Department of Finance and Budget? Finding Control Number 2022-04: We concur with the finding. Starting with all contracts made after the date of this corrective action plan, the Municipality will include in the...

Finding Control Number: 2022-04 WAGES RATE REQUIREMENTS (DAVIS BACON ACT) Response by Department of Finance and Budget? Finding Control Number 2022-04: We concur with the finding. Starting with all contracts made after the date of this corrective action plan, the Municipality will include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor complies with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This will include a requirement for the contractor or subcontractor to submit to the Municipality weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls in conformity with 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326. Anticipated completion date: Ongoing process expected to be completed by June 30, 2023. Contact person: Ms. Sandra E. Rivera Santos, Municipal Secretary Telephone: (787) 735-8181 Email: srivera@aibonitopr.net

View Audit 52946

Finding 50657 (2022-001)

Significant Deficiency 2022

Cuyahoga County

OH

Subrecipient Monitoring Reporting Significant Deficiency

The Department of Development will implement policies and procedures to ensure the Emergency Rental Assistance (ERA) reporting processes are documented and followed to ensure compliance with Federal guidelines as well as Cuyahoga County policies. The Department of Development will ensure that they ...

The Department of Development will implement policies and procedures to ensure the Emergency Rental Assistance (ERA) reporting processes are documented and followed to ensure compliance with Federal guidelines as well as Cuyahoga County policies. The Department of Development will ensure that they are submitting full compliance reports each calendar quarter throughout their award period of performance. Unless otherwise noted, the quarterly reports are due by the 15th of the month following the end of the quarterly reporting period. The Department of Development will provide their quarterly reports for the ERA program to Fiscal each quarter to ensure that the information reported to the U.S. Department of Treasury is in compliance with system reports

View Audit 52933

Finding 50652 (2022-002)

Significant Deficiency 2022

City of Lynwood

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Ernie Hernandez, City Manager, will enhance the City?s practice in the suspension/debarment verification process going forward, and will save proper documentation starting Quarter four, FY2022-23.

View Audit 53593

Finding 50651 (2022-003)

Significant Deficiency 2022

City of Lynwood

CA

Subrecipient Monitoring HUD Housing Programs Reporting

Gabriel Linares, Community Development (CD) Director, will enhance the department?s policy/desk procedure to ensure timely filing of the CAPER report. In addition, CD staff will research the Section 15011 requirement, and start timely and properly file the required report.

View Audit 53593

Finding 50649 (2022-002)

Material Weakness 2022

Clintondale Community Schools

MI

Questioned Costs Cash Management Subrecipient Monitoring

See corrective action plan

View Audit 53600 Questioned Costs: $1

Finding 50645 (2022-004)

Material Weakness 2022

Clintondale Community Schools

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

See corrective action plan

View Audit 53600

Finding 50644 (2022-003)

Material Weakness 2022

Clintondale Community Schools

MI

Questioned Costs Cash Management Subrecipient Monitoring

See corrective action plan

View Audit 53600 Questioned Costs: $1

Finding 50611 (2022-002)

Significant Deficiency 2022

Eau Claire Public Schools

MI

School Nutrition Programs Subrecipient Monitoring Significant Deficiency

The District is aware of this deficiency and continues to take steps to ensure safeguarding of relevant compliance documentation with respect to federal awards. The District feels the finding for this year is an anomaly and does not expect this condition to continue in the future.

View Audit 45542

Finding 50601 (2022-001)

None 2022

Better Living for Citizens, Inc.

MI

Subrecipient Monitoring Reporting

Finding #2022-001: For the year ended December 31, 2021, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection F...

Finding #2022-001: For the year ended December 31, 2021, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees to the finding and recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on October 11, 2022, no further action is required.

View Audit 41880

Finding 50556 (2022-004)

Material Weakness 2022

Vigo County School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval proces...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval process of required applications and reports to comply with the Special Tests and Provisions ? Participation of Private School Children and Reporting compliance requirements. Description of Corrective Action Plan: The Director of Elementary Education will work with the Curriculum Team to develop an application process that provides for data submission by one individual and a review of the Title I application by another individual. The Director will also work to implement a report review process that includes multiple personnel involved in the preparation and review of reports to ensure their accuracy. Anticipated Completion Date: Immediately

View Audit 53341

Finding 50545 (2022-001)

Material Weakness 2022

Prosser School District No. 116

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Prosser School District No. 116 September 1, 2021 through August 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 Fe...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Prosser School District No. 116 September 1, 2021 through August 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 did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Amy Hill, Business Manager, 1500 Grant Avenue, Prosser, WA 99350 (509) 786-3323 Corrective action the auditee plans to take in response to the finding: Although the District does not concur with the audit finding, we will take the following corrective steps: 1) Add questions for the student/staff member at the time of device distribution to determine ?unmet need? 2) Document the response 3) Retain the response for the required retention period Given the timing, the District will not be able to implement these changes for the 2022-2023 cycle, so the earliest date of implementation would be the 2023-2024 school year. Anticipated date to complete the corrective action: 9/1/2023

View Audit 53024 Questioned Costs: $1

Finding 50534 (2022-007)

Material Weakness 2022

Randolph County Commission

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.332 § 200.405 § 200.414 § 200.501

Finding # 2022-007 Title of Finding Subrecipient Monitoring Contact Person Brook Hinzman Anticipated Completion Date June 2023 Corrective Action planned to be taken: Will comply and monitor subrecipient spending going forward.

View Audit 47655 Questioned Costs: $1

Finding 50531 (2022-002)

Material Weakness 2022

Lancaster County Career and Technology Center

PA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE TH...

PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE THAT NO ERRORS EXIST

View Audit 47082 Questioned Costs: $1

Finding 50525 (2022-003)

Significant Deficiency 2022

YWCA Madison, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.313

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, wha...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Action Taken: We concur with the recommendation and have developed the following plan. Consistent with the above findings and in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will update our procurement policy to list who is responsible for reviewing quotes, what information is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. YWCA Madison, Inc. will also create a procurement checklist to document the item or service being purchased, the dollar threshold, basic information about quotes requested and obtained, the vendor selected and the rationale and approval. We will update the monitoring checklist to include a review of any procurement checklists for the month. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50524 (2022-002)

Significant Deficiency 2022

YWCA Madison, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.403

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of pe...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Action Taken: We concur with the recommendation and have developed the following plan. YWCA Madison, Inc., in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, will develop written policies and procedures on what, when, and who is responsible for review and approval for period of performance for YWC Madison funding. Additionally, YWCA Madison, Inc. will create a grant tracking checklist with key details for the funding including the performance period, total funding amount, allowable costs, the program or department funding is to be used for, etc. The checklist will also include an approval section for YWCA Madison finance team members to complete indicating their review of costs charged to the funding source at the beginning and the end of the performance period. The monitoring checklist will be updated to add a review of any new grant tracking checklists for the month as part of its internal controls checklist. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50523 (2022-001)

Material Weakness 2022

YWCA Madison, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate document...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document written policies and procedures to ensure timely and appropriate review and approval of overhead allocations and time and effort reporting. These policies and procedures will also describe the documentation to be used as support for the overhead allocations and time and effort reporting i.e., signed staff timesheets, program or department headcount, and facility floor plans. Additionally, on a quarterly basis, YWCA Madison, Inc. will document, review, and update, if necessary, the basis used for allocating overhead costs and time and effort reporting. A review of this process will be added to the monitoring checklist as part of the internal controls checklist. This checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50512 (2022-001)

None 2022

Rancocas Valley Regional High School District

NJ

School Nutrition Programs Subrecipient Monitoring

Finding/Recommendation Number - 1; Finding - Net Food Service cash resources did exceed three months average expenditures; Corrective Action - Reduce Net Food Service cash resources to a level that does not exceed three months average expenditures; Method of Implementation - The district will purcha...

Finding/Recommendation Number - 1; Finding - Net Food Service cash resources did exceed three months average expenditures; Corrective Action - Reduce Net Food Service cash resources to a level that does not exceed three months average expenditures; Method of Implementation - The district will purchase various kitchen and serving area equipment, make upgrades or repairs to existing equipment and serving stations, make improvements to student dining areas; Individual Responsible for Implementation - Business Administrator and/or designee; Completion Date of Implementation - June 30, 2023 and ongoing.

View Audit 42934

Finding 50511 (2022-001)

None 2022

Town of Lakeville, Massachusetts

MA

Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Trreasury The Town of Lakeville 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 P...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Trreasury The Town of Lakeville respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following 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 AUDIT U.S. DEPARTMENT OF TREASURY Passed through Plymouth County Coronavirus Relief Fund Coronavirus Relief Fund Federal Assistance Listing No. 21.019 2022-001: Subrecipient Monitoring Compliance Requirement: Subrecipient Monitoring Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective subrecipient agreements with all entities that receive funding from the Town of Lakeville, Massachusetts (Town) through this program. Condition: The Town did not have an appropriate subrecipient agreement on file. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Effect: The Town is not in compliance with subrecipient monitoring requirements that require the Town to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Cause: Noncompliance over the subrecipient monitoring process. The Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: The Town does not anticipate any additional subrecipient relationships, however if any subrecipient relationships are entered into, subrecipient agreements will be obtained. If the Oversight Agency has questions regarding this plan, please call Todd Hassett at 508-946-8807. Sincerely yours, Todd Hassett Town Accountant Town of Lakeville

View Audit 43355

Finding 50503 (2022-003)

Material Weakness 2022

Vigo County School Corporation

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate data is solicited and maintained for audit purposes. Description of Corrective Action Plan: The School Corporation will work to develop a more defined process that ensures compliance with procedures that were established, but have not always followed, to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate compliance requirement is met. Specific employees will be placed in charge of obtaining documentation from students leaving the district and others will be asked to review and approve the documentation. If documentation is not successfully garnered from parents, schools will maintain records indicating the school?s efforts to solicit the correct documentation from parents. Anticipated Completion Date: Immediately.

View Audit 53341

Finding 50502 (2022-002)

Material Weakness 2022

Vigo County School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334 § 200.77 § 200.78

FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly re...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly reported. Description of Corrective Action Plan: School Corporation personnel will work with non-public school representatives to secure accurate enrollment information and maintain the proper documentation for audit purposes. Additionally, enrollment data entered on the Title I application portal will be reviewed prior to submission to ensure that data entered agrees with supporting documentation. Anticipated Completion Date: During submission of the 23-24 Title I application.

View Audit 53341

Finding 50492 (2022-001)

Significant Deficiency 2022

Bandera Senior Housing Corporation

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102...

Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $14,720. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $14,720 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $14,720 from the operating cash account to the reserve for replacements account.

View Audit 52860 Questioned Costs: $1

Finding 50478 (2022-002)

Significant Deficiency 2022

Pewamo-Westphalia Community Schools

MI

Subrecipient Monitoring Internal Control / Segregation of Duties

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meal...

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meals for all students. As a result, the district's Food Service program completed the 2021-2022 fiscal year with an ending fund balance that exceeded the average three months of expenditures threshold by approximately $144,000. The corrective action planned is for management to meet and determine how to spend this $144,000 excess amount toward allowable Food Service program expenditures no later than June 30, 2023. The District must then report to the Michigan Department of Education (MOE) how it expects to spend this excess amount by January 2023. The district expects to meet the January 2023 deadline to submit a spending plan to MDE. The district also expects to spend down the excess $144,000 by June 30, 2023. District response to Audit Finding 2022-002 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district did not have controls in place to determine if contractors are complying with the Davis-Bacon Act regarding the payment of prevailing wage rates. District personnel were unaware that monitoring compliance with the Davis-Bacon Act regarding the payment of prevailing wage rates was a responsibility of the district. The corrective action plan to address this audit finding begins with education. Management now understands that compliance with the Davis-Bacon Act must be considered when working with contractors and subcontractors on federal contracts in excess of $2,000. The district has also updated the district's Business Office Operating Procedures Manual to include language that prevailing wage rates and review of contractor's employee timesheets must be complied. The district expects to be in compliance in regard to all Davis-Bacon Act regulations moving forward when contracting with contractors and subcontracted in excess of $2,000.00 when utilizing federal grant funding.

View Audit 51225

Finding 50450 (2022-001)

None 2022

Blanco River Regional Recovery Team

TX

Subrecipient Monitoring

BR3T is no longer doing business with Southpark (housing provider). All money for payments for fraudulent Security deposits/Application Fees/ Utility deposits ($18,437.50) was reimbursed from Southpark to BR3T and then from BR3T to TDHCA. Police report filed. When multiple applications come from the...

BR3T is no longer doing business with Southpark (housing provider). All money for payments for fraudulent Security deposits/Application Fees/ Utility deposits ($18,437.50) was reimbursed from Southpark to BR3T and then from BR3T to TDHCA. Police report filed. When multiple applications come from the same apartment complex, BR3T does more investigating and follow-ups with the clients. BR3T is especially cautious when only one apartment employee is sending all documentation. New BR3T Policy: No security deposit assistance for a rental unit with a family member/friend as the landlord. BR3T documents connections between clients and landlords. Trends and Patterns. BR3T is acting more quickly on trends and patterns. We have added more reports to the monitoring dashboard to identify trends.

View Audit 44111

Finding 50427 (2022-001)

Significant Deficiency 2022

American Physical Society

MD

Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.521

Policies, procedures and controls have been reviewed and revised to ensure all sub-awards are monitored consistently and that reports are filed regularly with APS. A new reporting form has been created that will log electronic signatures from both the sub-awardee and APS staff. In addition, APS wi...

Policies, procedures and controls have been reviewed and revised to ensure all sub-awards are monitored consistently and that reports are filed regularly with APS. A new reporting form has been created that will log electronic signatures from both the sub-awardee and APS staff. In addition, APS will request a copy of the single federal audit of each sub-awardee annually. And, APS will monitor award amounts and then make the required filings, to meet all reporting requirements set forth under the Transparency Act. APS begin implementing these procedures in Q2 2023, upon discovery of these deficiencies. APS implemented the corrective action plan on June 5th, 2023. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276

View Audit 43533

Corrective Action Plans

Filters