Corrective Action Plans

Finding 9234 (2023-002)

Significant Deficiency 2023

NC

Subrecipient Monitoring Cash Management Reporting

Name of Contact Person :Wannaa Chavis, Chief Finance Officer ...

Name of Contact Person :Wannaa Chavis, Chief Finance Officer Corrective Acrtion Plan: The finding resulted primarily from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 12648

Finding 9159 (2023-001)

Material Weakness 2023

Montgomery College

MD

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

U.S. Department of Education 2023-001 NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that the incorrect enrollment status, effective date, and program begin date was reported to N...

U.S. Department of Education 2023-001 NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that the incorrect enrollment status, effective date, and program begin date was reported to NSLDS. Recommendation: The College should evaluate their procedures and policies related to reporting status changes to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Cause-Enrollment Status Reporting: Montgomery College utilizes the National Student Clearinghouse (NSC) as a third-party provider in order to submit student information to the NSLDS. Student enrollment status corrections were uploaded to NSC timely, however, monitoring of the upload through success was inconsistent, resulting in error reports preventing the accurate and timely update to the enrollment statuses. No review was completed to ensure the upload was completed in NSLDS. Cause for Effective Date Reporting - Inaccurate Student withdrawal effective dates were not identified timely due to delays in the review of student withdrawal status. Cause for Program Start Date Reporting - Inaccurate Student program begin dates were due to a programming issue with the file transmission software. Program start date was updating each semester to the latest semester start date. There was insufficient review to identify the problem and recommend a solution to resolve. The following actions have been implemented to resolve the deficiencies: Review of error reports by an employee not responsible for correcting the errors to ensure completeness and timeliness of the corrections submitted. Use of internal weekly reports to identify students who dropped below half time status or withdrew entirely from a semester. Use of the NSC online error reporting tool to correct errors monthly. Errors are corrected using this tool within eight days of receipt of the error report, which provides the NSC two days to resubmit the information and meet the ten-day resolution requirement. Utilize the Enrollment Reporting Summary Report (SCHER1) to ensure completeness and timeliness of error correction submissions. The Dept of Enrollment Services has coordinated with the Office of Information Technology to adjust the programming on the file transmission to NSC to ensure accuracy and minimize discrepancies. Manually submit corrections directly to NSLDS on an as-needed basis. Name(s) of the contact person(s) responsible for corrective action: Director of Enrollment Services- Earnest Cartledge Planned completion date for corrective action plan: December 2023

View Audit 12532

Finding 9107 (2023-001)

Significant Deficiency 2023

Wood River Health Services, Inc.

CT

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

November 27, 2023 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The findings from th...

November 27, 2023 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly documented. Action Taken Wood River Health Services is committed to documenting the sliding fee discounts being applied. Actions we are taking: Re-education of the Sliding Fee Discount Schedule (SFDS) documentation process to all personnel in the Community Resources Area Create review cheat sheets for SFDS including the documentation needed for decision making Review of Community Resource approvals If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. Sincerely yours, Alison Croke, MHA President and Chief Executive Officer

View Audit 12461

Finding 9065 (2023-003)

Significant Deficiency 2023

Edgar School District

WI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no...

Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual ESSER reporting will be prepared by the bookkeeper, reviewed and signed off by the District Administrator, and be submitted Name(s) of the contact person(s) responsible for corrective action: Cari Guden, District Administrator Planned completion date for corrective action plan: July 1st 2023

View Audit 12412

Finding 9062 (2023-004)

Significant Deficiency 2023

Edgar School District

WI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.214

Child Nutrition Cluster - Assistance Listing nos. 10.553 and 10.555 Recommendation: CLA recommends the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transaction have vendors reviewed for suspension and debarment ...

Child Nutrition Cluster - Assistance Listing nos. 10.553 and 10.555 Recommendation: CLA recommends the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transaction have vendors reviewed for suspension and debarment status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All food service vendors will be checked for suspension and debarment on the Sam.gov website. Name(s) of the contact person(s) responsible for corrective action: Morgan Mueller, Bookkeeper Planned completion date for corrective action plan: July 1st 2023

View Audit 12412

Finding 9060 (2023-001)

Significant Deficiency 2023

Two Rivers Supervisory Union

VT

Subrecipient Monitoring § 200.332

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) December 21, 2023 Finding: 2023-001 Subrecipient Monitoring Federal Program Information: U.S. Department of Education Passed through the State of Vermont Agency of Education ALN: 84.425 - Education Stabilization Fund Contact Person Respons...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) December 21, 2023 Finding: 2023-001 Subrecipient Monitoring Federal Program Information: U.S. Department of Education Passed through the State of Vermont Agency of Education ALN: 84.425 - Education Stabilization Fund Contact Person Responsible for Corrective Action: Cheryl Hammond, Business Manager Corrective Action: The Two Rivers Supervisory Union will take the following actions to address finding 2023-001:  Review 2 CFR 200.332(a)  Create a temple subreceipient form  Complete the form annually and create a new form with any chance to the sub granted amount  Begin this process immediately Anticipated Completion Date: December 21, 2023

View Audit 12404

Finding 9059 (2023-001)

Significant Deficiency 2023

Dayton Early College Academy

OH

Subrecipient Monitoring Period of Performance Reporting § 200.302 § 200.328 § 200.344

Finding Number: 2023-001 Planned Corrective Action: The Dayton Early College Academy will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: 07/01/2023 Responsible Contact Person: Steven Hinshaw, Treasurer

View Audit 12390

Finding 9044 (2023-001)

Significant Deficiency 2023

National Trust for Historic Preservation in the United States

DC

Subrecipient Monitoring

With respect to the lack of performance of a risk assessment, formal, written subrecipient monitoring policies and procedures for the Trust are now in place and will cover the entire fiscal year period ending June 30, 2024. Management will strictly adhere to these policies and procedures with respec...

With respect to the lack of performance of a risk assessment, formal, written subrecipient monitoring policies and procedures for the Trust are now in place and will cover the entire fiscal year period ending June 30, 2024. Management will strictly adhere to these policies and procedures with respect to all new subrecipients and subrecipients that are still active and receiving reimbursements during the year. With respect to the lack of follow-up with findings in subrecipients’ audit reports, the Trust will update its subrecipient monitoring policies and procedures to include immediate follow-up and documentation of corrective actions taken by subrecipients to address audit findings in their single audit reports. Individual(s) Responsible for Corrective Action Plan: Denise Wise Vice President of Finance & Controller, NTHP 202-588-6192 John Chomiak Chief Financial & Administration Officer, NMSC 202-372-5617 Anticipated Completion Date: June 30, 2024

View Audit 12381

Finding 9041 (2023-002)

Significant Deficiency 2023

The Wellbeing Initiative, Inc.

NE

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332 § 200.414

2023-002 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Subrecipient Monitoring Corrective Action Plan: Wellbeing Initiative has reviewed subrecipient monitoring criteria and updated the Internal Controls Policy and Procedure Manual to include the following...

2023-002 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Subrecipient Monitoring Corrective Action Plan: Wellbeing Initiative has reviewed subrecipient monitoring criteria and updated the Internal Controls Policy and Procedure Manual to include the following policy. The appropriate measures have been taken to ensure these requirements are met in the coming years. Item 10.8.b.i-xv. Subrecipient monitoring requirements for pass-through entities, include the requirement that pass-through entities ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Required information includes but is not limited to: i. Subrecipient name (which must match the name associated with its unique entity identifier); ii. Subrecipient's unique entity identifier; iii. Federal Award Identification Number (FAIN); iv. Subaward Period of Performance Start and End Date; v. Subaward Budget Period Start and End Date; vi. Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current financial obligation; vii. Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; viii. Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act (FFATA); ix. Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; x. Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement; xi. Indirect cost rate for the Federal award (including if the de minimis rate is charged) per § 200.414. xii. All requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award; xiii. Any additional requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility to the Federal awarding agency including identification of any required financial and performance reports; xiv. A requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part; and xv. Appropriate terms and conditions concerning closeout of the subaward Anticipated Completion Date: Completed 11/16/2023 Responsible: Chief Executive Team: Danielle Smith and Sadie Thompson

View Audit 12371

Finding 9040 (2023-001)

Significant Deficiency 2023

The Wellbeing Initiative, Inc.

NE

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2023-001 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Plan: Wellbeing Initiative has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Wellbeing Initiative, In...

2023-001 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Plan: Wellbeing Initiative has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Wellbeing Initiative, Inc.’s Internal Controls Policy and Procedure Manual includes the following policy. Procedures have been put in place by the Project Director for appropriate grants. Item 10.8.a. First-tier subaward reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA), requires prime recipients to report first-tier subawards to non-Federal entities equal to or exceeding $30,000 within 30 days. Wellbeing Initiative will follow FFATA reporting requirements for qualifying sub-recipients. Anticipated Completion Date: Completed 11/16/2023 Responsible: Chief Executive Team - Danielle Smith and Sadie Thompson

View Audit 12371

Finding 8973 (2023-001)

Significant Deficiency 2023

East Baton Rouge Parish School System

LA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.19

Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supe...

Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supervise the Graduation Rate Cohort initiative for the East Baton Rouge Parish School System. A Graduation Rate Cohort team will be established. The Graduation Rate Cohort team will develop written procedures for identified school personnel and principals to follow. A contact person from each high school will be identified. A meeting will be conducted with identified school personnel to explain the criteria and procedures for maintaining documentation for students departing from the high schools. Failure to comply with the procedures will result in immobilizing schoolwide Title I funds.

View Audit 12304

Finding 8814 (2023-002)

Significant Deficiency 2023

City of North Las Vegas

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. These subawards were in place through another department at the time that the newly formed Grants department was created. In the transition of responsibility b...

The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. These subawards were in place through another department at the time that the newly formed Grants department was created. In the transition of responsibility between departments, the FFATA reporting was delayed. Through the new grants management system, Monday.com, the department has set-up automations to ensure that FFATA reporting is done in a timely manner and contains an electronic audit record. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 12085

Finding 8786 (2023-002)

Significant Deficiency 2023

Nba/gpva Accessible Housing II Inc.

MO

Questioned Costs Subrecipient Monitoring

Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Manageme...

Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: The Corporation did not make the required monthly deposits to the reserve for replacements account. The reserve for replacements is underfunded by $598 as of June 30, 2023. Recommendation: Management should deposit $598 into the reserve for replacement. Action(s) taken or planned on the finding: Management agrees with the finding and auditor's recommendation. On September 1, 2023, management transferred $598 to the reserve for replacements.

View Audit 12069 Questioned Costs: $1

Finding 8785 (2023-001)

Significant Deficiency 2023

Nba/gpva Accessible Housing II Inc.

MO

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request t...

Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 12069 Questioned Costs: $1

Finding 8768 (2023-001)

Significant Deficiency 2023

Lamar State College Orange

TX

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Lamar State College Orange Response and Corrective Action Plan to FY 23 Federal Financial Aid Audit Finding 2023-001 Enrollment Reporting Views of Responsible Officials The College agrees with the auditor's findings and recommendations. Corrective Action Plan The College has identified three issues ...

Lamar State College Orange Response and Corrective Action Plan to FY 23 Federal Financial Aid Audit Finding 2023-001 Enrollment Reporting Views of Responsible Officials The College agrees with the auditor's findings and recommendations. Corrective Action Plan The College has identified three issues that delayed identification and reporting of changes in student enrollment status for reporting on the NSLDS component. In response, the college will implement the following corrective actions: 1.The Registrar will review the error resolution reports provided by National Student Clearinghouse (NSC) to ensure the correct enrollment information is being reported to NSLDS within 60 days of the determination date. Implementation Date Immediate 2.An advisor drop code will be implemented effective Spring 2024. This code will trigger an email to the Records Office, and at that point the Records Office will determine the student's enrollment status and update to withdrawn in Banner when it is determined the student has withdrawn from the semester. This will ensure the correct enrollment status is reported to NSLDS within 60 days of the determination date. Implementation Date 1/16/2024 3. LSCO will ensure a subsequent term report is submitted any time a late award is processed. This will ensure the correct enrollment status is reported to NSLDS within 60 days of the determination date. Implementation Date Immediate Individual Responsible Summer Rather, Registrar

View Audit 12036

Finding 8758 (2023-002)

Significant Deficiency 2023

New Mexico Human Services Department

NM

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

What Action(S) Will be Done: ASD Staff from the Contracts and Procurement and Grants Management Bureau are working with Division Staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD did submit the FFATA report, however, we wil...

What Action(S) Will be Done: ASD Staff from the Contracts and Procurement and Grants Management Bureau are working with Division Staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD did submit the FFATA report, however, we will work to ensure that this report is submitted timely. Who Will Act: Grants Bureau Chief-Vacant Contracts and Procurement Bureau Chief When Will Action(s) be Completed: ASD will ensure that a FFATA sub-award report is submitted by theof the month following the month in which the Department awards any sub-grants greater than or equal to $30,000.

View Audit 12012

Finding 8756 (2023-001)

Significant Deficiency 2023

Columbus Bilingual Academy North

OH

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding Number: 2023-001: ESSER – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new c...

Finding Number: 2023-001: ESSER – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the Academy will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the Academy has received an executed copy of the form. Upon notification of construction commencement, the Academy will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 11994

Finding 8745 (2023-001)

Significant Deficiency 2023

Interfaith Ministries for Greater Houston

TX

Subrecipient Monitoring Eligibility Significant Deficiency

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Recommendation: Provide additional training to personnel responsible for determining eligibility for monitoring the annual reassessment and changing the funder until the reassessment can be performed. Planned corrective action: ...

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Recommendation: Provide additional training to personnel responsible for determining eligibility for monitoring the annual reassessment and changing the funder until the reassessment can be performed. Planned corrective action: Interfaith Ministries will provide the recommended additional training to all staff responsible for assessment and billing activities to ensure that existing control policies and procedures are consistently followed. Interfaith Ministries will also strengthen the existing processes by adding additional ongoing management reviews to identify any errors in assessment or billing data. Responsible officer: Ali Al Sudani, Chief Programs Officer. Estimated completion date: October 2023.

View Audit 11927

Finding 8742 (2023-002)

Significant Deficiency 2023

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Questioned Costs Subrecipient Monitoring Eligibility

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for ...

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for FPCO awardees: a required document checklist for each of the EFSP jurisdictions; develop and provide a training for all staff assigned to Emergency Food and Shelter Program case work, to be given out with each new award and periodically as needed; and monitor use of funds throughout the implementation of the funding period. All required eligibility support documents will be stored in a secured Caseworthy case management database system.

View Audit 11921 Questioned Costs: $1

Finding 8741 (2023-001)

Significant Deficiency 2023

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Reporting Subrecipient Monitoring § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. Responsibility for ...

Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. Responsibility for compiling the SEFA was assigned to a Senior Program Accounting Manager who is tasked with assuring the SEFA and all support reconciliation are complete and accurate. Both the Director of Program Accounting and the Executive Director of Finance/Controller will review the SEFA for completeness, accuracy, and compliance with CFR Section §200.510(b).

View Audit 11921

Finding 8735 (2023-003)

Material Weakness 2023

Isd #2176 Warren Alvarado Oslo

MN

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

2023-003 SPECIAL TESTS AND PROVISIONS - DAVIS BACON WAGE REQUIREMENTS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The District will implement policies and procedures to ensure all construction expenses at $2,000 and higher, that are paid with federal dollars are support...

2023-003 SPECIAL TESTS AND PROVISIONS - DAVIS BACON WAGE REQUIREMENTS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The District will implement policies and procedures to ensure all construction expenses at $2,000 and higher, that are paid with federal dollars are supported with a signed contract that states the required wage rate requirements verbiage. Also, the District will ensure all vendors of said contracts are submitting the required certified payrolls on a weekly basis for each week where work has been performed. Completion Date - June 30, 2024

View Audit 11896

Finding 8672 (2023-001)

None 2023

Warren Wilson College

NC

Student Financial Aid Subrecipient Monitoring Reporting

Audit for the 2022-2023 academic year. ...

Audit for the 2022-2023 academic year. Enrollment Reporting Finding Compliance Requirement: Special Test and Provisions - Enrollment Reporting Criteria: The College is required to send changes in attendance levels, graduated, withdrew, dropped out, or enrolled changes to the NSLDS within 60 days of the change. Cause: The College had not reported changes for graduated students to the NSLDS as required with the time period to be in compliance with enrollment reporting requirements. Context: Of the nine students selected for testing in the annual audit, the college did not send changes related to four students whose status changed after graduation on May 8th, 2023 to the NSLDS system. Later the status was updated however, was outside of the 60 day requirement. Corrective Action Plan from College: Documentation of Graduation enrollment dates missing. This is submitted to Derrick Everhart, Director of Financial Aid by the College Registrar Brooke Millsaps. Update regarding processing of NSC Grad Only file for May 2023 Warren Wilson College has made multiple efforts to submit a May 2023 Grad Only file to the National Stud Clearinghouse but has been unable to due to our software not recognizing or pulling the files of the students who are documented as May 2023 graduates. We submitted an end-of-term file to the NSC which was certified on June 6, 2023. As of August 17, 2023, we have taken the following steps to try and remedy this: • Applied a script/patch provided by our software company (Jenzabar). This script failed to resolve the issue. • Manually edited all graduating student records for the NSC grad only file report. This manual input of information did not result in our ability to process a grad only file. • Consultation with IT Department and software consultants to determine what we can do to process and report this grad only file. Action Steps: Moving forward, if an enrollment file cannot be uploaded to National Student Clearing House for any reason by the College Registrar within the 60-day requirement, the Registrar will communicate with the Director of Financial Aid. A file with updated enrollment reporting of student records will be created from the Colleges reporting system. Those records will then be manually entered into the NSLDS system by the Director of Financial Aid to maintain compliance with enrollment reporting requirements. Management Response: The Director of Financial Aid concurs with this finding and noted while the College out of compliance with the reporting timeframe, the College did make a substantial effort to complete the requirements and follow up with NSLDS and NSC to correct the students enrollment. Contact College personnel for corrective action. Derrick Everhart, Director of Financial Aid deverhart@warren-wilson.edu Brooke Milsaps, College Registrar bmillsaps@warren-wilson.edu

View Audit 11831

Finding 8659 (2023-002)

Significant Deficiency 2023

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Subrecipient Monitoring § 200.332

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Recommendation: The Organization created a Subrecipient Monitoring Policy in fiscal year 2023 to include performing subrecipient risk assessments on all subrecipient relationships entered into by the Organizatio...

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Recommendation: The Organization created a Subrecipient Monitoring Policy in fiscal year 2023 to include performing subrecipient risk assessments on all subrecipient relationships entered into by the Organization. As part of the Organization’s subrecipient monitoring process it received an incomplete audit report from a subrecipient and as a result the Organization was not aware of the audit findings the subrecipient had received. Our auditor’s recommended the Organization utilize the federal audit clearinghouse to verify the audit reports the subrecipients are providing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management’s response: Management concurs with the audit finding. Subrecipient monitoring was performed per the existing policy but the subrecipient provided inaccurate information on the monitoring questionnaire and incomplete audit information. The information provided by the subrecipient was not verified against the Federal Audit Clearinghouse. The risk assessment policy will be updated to ensure that information provided by subrecipients is verified against the Federal Audit Clearinghouse to ensure a complete risk assessment is performed. Planned completion date for corrective action plan: Will implement in fiscal year 2024. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Brent Amfahr, CFO at 303-443-8500

View Audit 11825

Finding 8592 (2023-002)

Significant Deficiency 2023

Asylum Access

CA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332 § 200.341

Management Views and Corrective Action Plan: Management agrees with the finding and recommendation. Name and Title of Responsible Official: Rouba Anka, Chief Financial Officer Planned Completion Date: Immediately

View Audit 11626

Finding 8448 (2023-001)

Significant Deficiency 2023

Winslow Rhf Housing, Inc. Dba Winslow Manor 123-Eh091

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2023-001 (Assistance Listing 14.157): During the year ended September 30, 2023, the Corporation paid an expense totaling $920 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $920 to the Corporation. Management Respon...

Statement of Condition 2023-001 (Assistance Listing 14.157): During the year ended September 30, 2023, the Corporation paid an expense totaling $920 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $920 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $920 on November 17, 2023.

View Audit 11390 Questioned Costs: $1

Corrective Action Plans

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