Corrective Action Plans

Finding 7400 (2023-001)

Significant Deficiency 2023

LA

Subrecipient Monitoring Eligibility Reporting

The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator,...

The Corporation (LHC) acknowledges that sub-recipient monitoring for the LIHEAP program was not performed within the fiscal year ending 2023 as stated in the Federal FY2023 Model Plan submitted to the Department of Health and Human Services (DHHS). Lauren Holmes, the Energy Assistance Administrator, is responsible for overseeing the corrective action plan and the Energy Assistance Department resumed monitoring of all sub-recipients in those respective programs beginning in September 6, 2023 as stated in the Federal 2024 Model Plan accepted by DHHS. LHC would like to additionally note that the 2023 federal fiscal year is still open and alternate methods of sub-recipient monitoring have taken place aside from on-site visits i.e. budget tracking, desk monitoring and multi-level invoice review. 45 CFR Subpart E allows for States to determine all methods of monitoring.

View Audit 9537

Finding 7392 (2023-002)

Material Weakness 2023

Douglas County, Nv

NV

Subrecipient Monitoring Matching / Level of Effort / Earmarking Material Weakness § 200.303 § 200.329

Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards wi...

Finding 2023-002 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2022-2023 Compliance Requirement: Reporting Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Instance of Noncompliance, Material Weakness in Internal Controls over Compliance Management’s Response: We concur. Views of Responsible Officials and Corrective Action: Management agrees with the finding and understands the importance of properly reporting federal and will institute a multi-step review system before such reporting is finalized and submitted. Name of Responsible Person: Terri Willoughby, CFO Name of Department Contact: Finance Projected Implementation Date: January 1, 2024

View Audit 9528

Finding 7304 (2023-001)

Significant Deficiency 2023

Deckerville Community Schools

MI

School Nutrition Programs Questioned Costs Subrecipient Monitoring

District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that i...

District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.

View Audit 9477

Finding 7279 (2023-001)

None 2023

City of Marlborough

MA

Questioned Costs Subrecipient Monitoring Reporting § 200.1

Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when ...

Condition: Obligations were overstated by $9,341,064 on the June 30, 2023 Project and Expenditure report. Corrective Action Planned: Only obligated expenditures that meet the Federal criteria will be reported on the Project and Expenditure Report. Anticipated Completion Date: January 2024 when the Project and Expenditure Report for Q4 2023 is due Contact: Diane Smith, City Auditor

View Audit 9456

Finding 7272 (2023-001)

Significant Deficiency 2023

Lighthouse Central Florida, Inc.

FL

Questioned Costs Subrecipient Monitoring Reporting

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The fi...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: The Organization should implement an internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2024

View Audit 9443

Finding 7255 (2023-001)

None 2023

Penns Manor Area School District

PA

Reporting Subrecipient Monitoring

Education Stabilization Fund – CFDA No. 84.425; Name of contact person – Jennifer Sleppy, Business Manager; Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel respon...

Education Stabilization Fund – CFDA No. 84.425; Name of contact person – Jennifer Sleppy, Business Manager; Recommendation: We recommend management contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. In addition, personnel responsible for the completion of the annual report should review the instructions for the report to obtain a better understanding of the reporting requirements and should also retain the support for the determination of amounts reported. Further, management should ensure the amounts reported on the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year. Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts. The personnel responsible for the completion of the annual report will review the instructions for the report to obtain a better understanding of the reporting requirements and will retain the support for the determination of amounts reported. In addition, management will ensure the amounts reported for the upcoming annual report for fiscal year 2022-23 contain only the expenditures for that fiscal year.

View Audit 9423

Finding 7166 (2023-001)

Significant Deficiency 2023

Ahepa 371 Ii, Inc.

MI

Questioned Costs Subrecipient Monitoring

Statement of Condition 2023-001 (Assistance Listing No. 14.157): The form SF-SAC single audit data collection form for the year ended June 30, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the form SF-SAC single aud...

Statement of Condition 2023-001 (Assistance Listing No. 14.157): The form SF-SAC single audit data collection form for the year ended June 30, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the form SF-SAC single audit data collection form for the year June 30, 2022, as soon as practical and submit all future Form SF-SAC Single Audit Data Collection Forms in the required timeframe. Action(s) taken or planned on the finding: Agree. Form SF-SAC single audit data collection form for the year ended June 30, 2022, was submitted to the federal audit clearinghouse on April 25, 2023. No further action is required.

View Audit 9282

Finding 7101 (2023-005)

Significant Deficiency 2023

Umonhon Nation Public Schools District #16

NE

Subrecipient Monitoring

Th District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The Elementary and Secondary School Emergency Relief Fund II bud...

Th District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The Elementary and Secondary School Emergency Relief Fund II budget has been amended and we are in the process of revising the reimbursement request. We are int he provess of amending the budgets for the other programs.

View Audit 9182

Finding 7004 (2023-005)

Material Weakness 2023

City of Kansas City, Missouri

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.326

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Cont...

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Control Impact: Material Weakness Finding: The City did not provide evidence supporting the City's compliance with this requirement. Status: Resolved Corrective Action Plan: Since the CNI grant has ended, the corrective action plan will apply to future grants. When the City obtains future grants utilizing and/or funding projects in multiple City Departments, operating procedures will be in place to ensure compliance and the required grant documentation will centrally located and identified. Person(s) Responsible for Implementation: Jeffrey Williams, Director of City Planning, Telephone: (816) 513-8803; Email: Jeffrey.Williams@kcmo.org

View Audit 9017

Finding 7003 (2023-004)

Material Weakness 2023

City of Kansas City, Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: I - Procurement, Suspension, & Debarment Inte...

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: I - Procurement, Suspension, & Debarment Internal Control Impact: Material Weakness Finding: The City did not provide evidence supporting the City's compliance with this requirement. Status: Resolved Corrective Action Plan: Since the CNI grant has ended, the corrective action plan will apply to future grants. When the City obtains future grants utilizing and/or funding projects in multiple City Departments, operating procedures will be in place to comply with 2 CFR sections 200.318 through 200.326 to ensure compliance and the required grant documentation will be centrally located and filed. Person(s) Responsible for Implementation: Jeffrey Williams, Director of City Planning, Telephone: (816) 513-8803; Email: Jeffrey.Williams@kcmo.org

View Audit 9017

Finding 6989 (2023-002)

Significant Deficiency 2023

City of Kansas City, Missouri

MO

Reporting Questioned Costs Subrecipient Monitoring

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: L - Reporting Internal Control Imp...

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: L - Reporting Internal Control Impact: Significant Deficiency Finding: The City did not properly report information into IDIS and submit reports according to deadlines. Status: Corrective action plan in progress Corrective Action Plan: The new staff in the Housing department is working with the Finance Department's Grant Manager to develop and implement operating procedures to ensure the IDIS information is recorded timely and accurately. Staff is also working with HUD to obtain the needed technical assistance to correct the issues with the various CDBG programs. Person(s) Responsible for Implementation: LaToya Jones, Housing Department Financial Manger, Telephone: (816) 513-8436; Email LaToya.Jones@kcmo.org; and, Robin Flaherty, Finance Department, Grant Manager, Telephone: (816) 513-1202; Email: Robin.Flaherty@kcmo.org

View Audit 9017

Finding 6976 (2023-001)

Material Weakness 2023

City of Kansas City, Missouri

MO

Subrecipient Monitoring Questioned Costs Special Tests & Provisions

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-though Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Int...

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-though Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Control Impact: Material Weakness Finding: The City did not respond to HUD regarding the findings outlined in the onsite monitoring report within the response timeframe. Status: Corrective action plan in progress Corrective Action Plan: The new staff in the Housing department is working with the Finance Department's Grant Manager to compile a response and to implement the necessary operating procedures to correct the issues which lead to this finding. Staff is also working with HUD to obtain technical assistance to correct the issues with the various CDBG programs. Person(s) Responsible for Implementation: LaToya Jones, Housing Department Financial Manager, Telephone: (816) 513-8436; Email: LaToya.Jones@kcmo.org; and, Robin Flaherty, Finance Department, Grant Manager, Telephone: (816) 513-1202; Email: Robin.Flaherty@kcmo.org

View Audit 9017

Finding 6940 (2023-002)

Significant Deficiency 2023

Charlottesville Redevelopment and Housing Authority

VA

HUD Housing Programs Subrecipient Monitoring Reporting

Finding No. 2023-002- Section 8 Housing Choice Vouchers Program CFDA#14.871 Reporting: SEMAP reporting; Significant Deficiency The agency acknowledges that it is required to submit the SEMAP certification within 60 days of the fiscal year. Due to an internal oversight and date mix up, our SEMAP was ...

Finding No. 2023-002- Section 8 Housing Choice Vouchers Program CFDA#14.871 Reporting: SEMAP reporting; Significant Deficiency The agency acknowledges that it is required to submit the SEMAP certification within 60 days of the fiscal year. Due to an internal oversight and date mix up, our SEMAP was not submitted in a timely manner. To address this issue going forward, management will set a calendar alert to ensure that we do not miss the submission deadline, in addition to actively and continuously collecting information for the submittal in the weeks/months prior. Plan Implementation Date of Corrective Action: 12/18/2023 Person responsible for corrective action implementation: Janice Spellman, Interim HCV Program Manager and staff. Best Regards Navonya Thomas Director of Property Management Charlottesville Redevelopment and Housing Authority

View Audit 8934

Finding 6937 (2023-004)

Significant Deficiency 2023

Housing Authority of the City of Marianna

AR

Procurement, Suspension & Debarment Subrecipient Monitoring

We were not aware of the requirement to monitor wage rates for contracts below the sealed bid procurement requirements. We will establish internal controls to collect, review and monitor wages paid by contractors to its workers. We will enforce submission of payrolls by withholding funds until the ...

We were not aware of the requirement to monitor wage rates for contracts below the sealed bid procurement requirements. We will establish internal controls to collect, review and monitor wages paid by contractors to its workers. We will enforce submission of payrolls by withholding funds until the contractor has complied with the certified payroll submission. We will review each payroll to ensure wages are at least the minimum wage rate for the worker’s classification. We will also periodically interview construction workers on site to verify the validity of the payroll information.

View Audit 8933

Finding 6935 (2023-001)

Significant Deficiency 2023

Future Earth

CO

Subrecipient Monitoring

1. The subaward will be reported to the Federal Subaward Reporting System (FSRS). 2. Moving forward, this will be added to the subaward process checklist.

View Audit 8926

Finding 6926 (2023-001)

Significant Deficiency 2023

Heart of West Michigan United Way

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding Number: 2023-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The grant is complete for payment for direct assistance to eligible participants. Contact person responsible for corrective action: Gail Montgomery, Vice Preside...

Finding Number: 2023-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The grant is complete for payment for direct assistance to eligible participants. Contact person responsible for corrective action: Gail Montgomery, Vice President of Finance Anticipated Completion Date: August 30, 2023

View Audit 8922

Finding 6925 (2023-001)

Significant Deficiency 2023

Ashland University

OH

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

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effect...

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar’s Office and Financial Aid has corrected the data which was completed on September 13, 2023.

View Audit 8911

Finding 6906 (2023-005)

Material Weakness 2023

Rural Development Institute Dba Landesa

WA

Questioned Costs Subrecipient Monitoring § 200.332 § 200.521

Landesa will revise its internal controls on subrecipient financial and programmatic monitoring by clarifying required documentation and recordkeeping procedures for all subrecipients on federal awards and the supervisory review process on compliance with subrecipient reporting requirements in the S...

Landesa will revise its internal controls on subrecipient financial and programmatic monitoring by clarifying required documentation and recordkeeping procedures for all subrecipients on federal awards and the supervisory review process on compliance with subrecipient reporting requirements in the Subrecipient Monitoring Policy and the Engaging Third Parties guidance. Landesa will also clarify the procedures and appropriate timelines for resolving instances of significant non-compliance with the terms and conditions of a subaward by a subrecipient on federal awards. In the event a subrecipient does not comply with programmatic and financial reporting requirements, Landesa will seek resolution in a timely manner to either correct instances of non-compliance of subrecipient or terminate subaward if there is a failure to correct on part of the subrecipient. Landesa will provide training on revisions to the policy to all relevant staff by March 2024. The Director of Program Effectiveness will monitor staff implementation of the revised policy and procedures to ensure compliance with the revised policy. Director, Program Effectiveness and Anticipated completion date: March 2024

View Audit 8892 Questioned Costs: $1

Finding 6903 (2023-002)

Significant Deficiency 2023

Rural Development Institute Dba Landesa

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact pe...

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact person: Director of Finance and Anticipated completion date: November 2023

View Audit 8892

Finding 6899 (2023-003)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to review a sample of the new files entering the program to determine if files were prepared and processed in accordance with internal policies and compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The compliance officer will ensure that at least 3 of the 15 files selected for review each month are new intakes to determine if files were prepared and processed in accordance with internal policies and compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Regla Exavier and Ruchelle Hobbs Planned completion date for corrective action plan: January 1, 2024.

View Audit 8875 Questioned Costs: $1

Finding 6896 (2023-002)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The compliance officer will review at least 15 files monthly and 30 SEMAP files annually to determine if the participant files were prepared in accordance with internal policies and follow up until the compliance deficiencies have been corrected. The HCVP Director will ensure that HCV staff has corrected all files within 10 days of receipt. Name(s) of the contact person(s) responsible for corrective action: Regla Exavier and Ruchelle Hobbs Planned completion date for corrective action plan: No later than 1/1/2024

View Audit 8875 Questioned Costs: $1

Finding 6893 (2023-001)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HCV Director will utilize MONDAY.com to monitor and trac abatement and family failed inspections. The compliance officer will review PIC on a monthly bases to ensure all inspection 50058 has been submitted and accepted by HUD, as well as reporting late HQS inspections. Name(s) of the contact person(s) responsible for corrective action: Ruchelle Hobbs, Regla Exavier Planned completion date for corrective action plan: no later than 1st quarter 2024.

View Audit 8875 Questioned Costs: $1

Finding 6877 (2023-002)

Significant Deficiency 2023

Eastern West Virginia Community Action Agency, Inc.

WV

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Deficiency Identified: Federal Award Findings and Questioned Costs: Significant Deficiency – Controls Related to Charging Expenses to Programs Response to Deficiency: We concur with the finding. Corrective Action Plan (Action taken to correct specific deficiency identified): Worker’s Compensation ...

Deficiency Identified: Federal Award Findings and Questioned Costs: Significant Deficiency – Controls Related to Charging Expenses to Programs Response to Deficiency: We concur with the finding. Corrective Action Plan (Action taken to correct specific deficiency identified): Worker’s Compensation and State Unemployment Tax expenses will be reallocated based on the methods outlined in the Correction Action Plan for Finding 2023-001. Preventative Action Plan: (Action taken to prevent the reoccurrence of this problem in the future): We will perform a periodic review of cost allocation practices to ensure that costs are being allocated properly and any further corrective action will be taken timely on any discrepancies. Responsible Personnel: Tina Bonner, Controller Projected Completion Date: March 31, 2024

View Audit 8855

Finding 6868 (2023-001)

None 2023

Eastern West Virginia Community Action Agency, Inc.

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Deficiency Identified: Federal Award Findings and Questioned Costs: Question Costs – Charges in Excess of Costs Incurred Response to Questioned Costs: We concur with the question costs. Corrective Action Plan (Action taken to correct specific deficiency identified): We have made applicable credits...

Deficiency Identified: Federal Award Findings and Questioned Costs: Question Costs – Charges in Excess of Costs Incurred Response to Questioned Costs: We concur with the question costs. Corrective Action Plan (Action taken to correct specific deficiency identified): We have made applicable credits to respective Federal programs for the questioned costs. Preventative Action Plan: (Action taken to prevent the reoccurrence of this problem in the future): In the future, we plan to recalculate Worker’s Compensation expense quarterly and make adjustments as needed and we plan to allocate State Unemployment Tax quarterly based upon direct labor hours. Responsible Personnel: Tina Bonner, Controller Projected Completion Date: December 31, 2023

View Audit 8855 Questioned Costs: $1

Finding 6866 (2023-001)

Material Weakness 2023

Holland Hospital

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed una...

Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed unallowable as they had already been utilized to support funding received. Reimbursement for, the original period 1 submission contained retention bonus costs that exceeded 20% of total funds awarded. Planned Corrective Action: The Hospital will review its processes surrounding submission of expenses to MHA and implement additional layers of review. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2023

View Audit 8819

Corrective Action Plans

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