Corrective Action Plans

Finding 61713 (2022-001)

Significant Deficiency 2022

Thomas Edison State University and Its Affiliate the New Jersey State

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring

It was noted during the fiscal year 2021 audit that the Organization did not have a procedure to properly document the results of the excluded party?s search. In February 2022 the Organization implemented a new procedure that documents vendors, including subgrantees, that will be paid with federal f...

It was noted during the fiscal year 2021 audit that the Organization did not have a procedure to properly document the results of the excluded party?s search. In February 2022 the Organization implemented a new procedure that documents vendors, including subgrantees, that will be paid with federal funds of at least $10,000 through the SAM.gov website. The vendor is now checked at the time that bids are received and again prior to awarding the work or awarding any new work to ensure that they are not on the excluded parties list. The documentation is the printed results from the query that show the query criteria and the date stamp. All applicable vendors that were paid during fiscal year 2022 from federal funds prior to the new procedure being put in place had documentation subsequently printed. No vendors were on the excluded party list. The Organization reviewed all fiscal year 2022 federal disbursements prior to February and documented that no payments were made to vendors on the suspended or debarred listing. There were also no instances of non-compliance after the new corrective action was implemented in February 2022.

View Audit 58601

Finding 61630 (2022-001)

Significant Deficiency 2022

Newton County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and De...

Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $221,797 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Newton County Board of Education will amend contracts with appropriate vendors to ensure that the proper verbiage is contained for us of federal funds. The School District will monitor contracts to ensure that all expenditures meet compliance requirements for the ESSER federal program. Estimated Completion Date: June 30, 2023 Contact Person: Erica Robinson Telephone: 770-787-1330 Email: robinson.erica@newton.k12.ga.us

View Audit 57179 Questioned Costs: $1

Finding 61616 (2022-002)

Significant Deficiency 2022

Central Virginia Partnership for Economic Development

VA

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

SEGREGATION OF DUTIES: The Organization concurs with the findings. The Organization has determined it is staffed appropriately given the resources available and will continue to look for new opportunities to address these findings.

View Audit 56875

Finding 61604 (2022-002)

Material Weakness 2022

Tasc, Inc.

IL

Subrecipient Monitoring Reporting Material Weakness

2022-002 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as ...

2022-002 Comprehensive Opioid, Stimulant, and Substance Abuse Program ? Assistance Listing No. 16.838 Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will modify its? Subaward Recipient Administration and Monitoring of Federal Funds Policy (BUS 122) to include language requiring reporting of subaward and subawardee executive compensation in compliance with FFATA requirements. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2023

View Audit 56808

Finding 61598 (2022-003)

None 2022

Cheneyville Housing Development Corporation

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING NO. 2022-003: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is working to create a process for tracki...

FINDING NO. 2022-003: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is working to create a process for tracking and monitoring the PRAC contract renewals. Reminders will be sent out and followed up on to ensure timely submission.

View Audit 56700

Finding 61568 (2022-001)

Significant Deficiency 2022

National Park Foundation

DC

Subrecipient Monitoring Reporting § 200.303

2022-001 - Internal Control over Compliance and Compliance with Reporting Contact Name: Kristeena Song Position: Controller Telephone Number: (202) 796 2500 Corrective Action Plan ? Management is developing a formal written policy and procedures regarding FFATA reporting requirements to ensure ...

2022-001 - Internal Control over Compliance and Compliance with Reporting Contact Name: Kristeena Song Position: Controller Telephone Number: (202) 796 2500 Corrective Action Plan ? Management is developing a formal written policy and procedures regarding FFATA reporting requirements to ensure reports are submitted accurately and in a timely manner. Estimated Completion ? August 2023

View Audit 56729

Finding 61535 (2022-007)

Material Weakness 2022

Wabanaki Health and Wellness

ME

Subrecipient Monitoring § 200.208 § 200.332 § 200.339 § 200.425 § 200.501

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki ...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness followed sections of the subrecipient monitoring for requirements of documentation and follow through, however there were areas in which the audit team brough forth to light that needed some enhancing for procedures. WPHW will follow through with full review of the OMB standards for the subrecipient monitoring and build a check list to determine that each required section/item is followed throughout the period of award. The WPHW team, which includes, the Director of Finance, Financial Quality and Compliance Manager, and the Contract Specialist will be working together to build the required list and procedure and reviewing the checklist for when the award is first presented to allow both parties, (sub awardee and WPHW) to understand the requirements for the award. Throughout the award period WPHW will maintain required documentation following the CFR 200.332 guidelines. The Financial Quality and Compliance Manager will review processes through the periodic review of all awards to verify that monitoring has been completed at the deemed timeframe and all parties involved are maintaining the set forth requirements of the award. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61519 (2022-001)

Significant Deficiency 2022

Streator Esd No. 44

IL

Subrecipient Monitoring Material Weakness Reporting

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 54194

Finding 61463 (2022-002)

Significant Deficiency 2022

Sauk Prairie School District

WI

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

Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department ...

Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the projects totaled $996,123. (ESSER II - $554,294 and ESSER III $441,829). A prevailing wage clause was not included in the contracts as required. However, certified payrolls reports were received to ensure the contractors were paying prevailing wage rates. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects during the bid process. After they became aware and before construction began they requested certified payrolls during construction to verify prevailing wages were paid. Effect: Potential for a contractor to not pay prevailing wage rates if that language was not in the agreed upon contract. Context: The air handling construction project began in January of 2022 but was bid out the prior year before the District was aware of the prevailing wage requirement. After becoming aware of the requirement, they verified the prevailing wage rate was being paid during construction of the project. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund during the bid and contract process of all projects. Response: The District became aware of wage rate requirements after finishing the bidding process for the project. Before construction began the prevailing wage rate was verified to be paid and was verified through certified payrolls by the District. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will continue to be received for any such contracts. Contact Person: Kathy Stoltz Anticipated Completion: June 30, 2023

View Audit 56925

Finding 61453 (2022-003)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business ...

Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: To ensure correct indirect rate charges, the District will create a grant tracking sheet that will list all information needed to fill in the SEFA. The Grant tracking sheet will include: ? Grant Title ? Grant year ? Grant number ? Grant amount ? ALN number ? Granting agency ? Federal agency name ? Approved Indirect Rate In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807 Questioned Costs: $1

Finding 61451 (2022-002)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding ref number: 2022-002 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: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...

Finding ref number: 2022-002 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: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807

Finding 61419 (2022-001)

None 2022

North Muskegon Public Schools

MI

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop proced...

Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop procedures to ensure net cash resources are below the maximum allowable amount. Responsible Person and Anticipated Completion Date: School Business Manager, June 2023 If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.

View Audit 57146

Finding 61418 (2022-001)

Material Weakness 2022

Wpc Housing Corp. Danford Hall Apartments

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-42...

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-4250 Findings-Financial Statement Audit Yes Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135 Finding 2022-001 Comments on Findings and Each Recommendation The Organization agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding The Organization will ensure that the accounts reconcile to source documents, including reports from the software used to process tenant rental activities. The Organization expects to establish the process by September 30, 2022. Findings-Financial Statement Audit No Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135

View Audit 57142

Finding 61392 (2022-001)

Significant Deficiency 2022

Fairmount Park Senior Housing, Inc.

IA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current F...

Name of auditee: Fairmount Park Senior Housing, Inc. HUD auditee identification number: 074-EE030-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Eric Lynner Position: President Telephone number: 515-243-8300 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001: For the year ended June 30, 2022, management fees were overpaid by $2,179. Recommendation: The management agent should calculate and pay management fees on a monthly basis in accordance with the Management Agent Certification. The management agent should repay $2,179 to the Property's operating cash account. Action(s) taken or planned on the finding: Management repaid the Property on September 13, 2022.

View Audit 56678 Questioned Costs: $1

Finding 61380 (2022-009)

Material Weakness 2022

City of Detroit, Michigan

MI

Subrecipient Monitoring Reporting Material Weakness

Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients ...

Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients to the funding agency and not reporting the program income and related expenditures in their general ledger and on the SEFA. Contact Person Responsible for Corrective Action: Regina Greear and Keisha Pierce Anticipated completion date: July 2023 Planned Corrective Action: The $4,800 Program Income was reported on the general ledger In FY22 and included in the final FY22 SEFA but after the notification from the auditors. The city will implement a Corrective Action Plan (AFCAP) to document the Program Income requirements, track all awards with program income to help ensure proper and accurate reporting and further training on Program Income requirements.

View Audit 49776

Finding 61379 (2022-008)

Significant Deficiency 2022

City of Detroit, Michigan

MI

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.1 § 200.331

Finding Number: 2022-008 Federal Program, Assistance Listing Number and Name: , Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: Based on review of subrecipient agreements, we noted that the City?s contractor entered into a subawar...

Finding Number: 2022-008 Federal Program, Assistance Listing Number and Name: , Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: Based on review of subrecipient agreements, we noted that the City?s contractor entered into a subaward agreement with the City?s subrecipients. Based on the definition of a subaward as defined by Uniform Guidance (UG), a subaward is provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. Further, a pass-through entity is defined as a non-Federal entity that provides a subaward to a subrecipient to carry out part of a Federal program. A contractor is not a pass-through entity. Contact Person Responsible for Corrective Action: Denise Fair Anticipated completion date: July 2023 Planned Corrective Action: The City will implement controls to ensure that the City Health Department provides oversight of the WIC participant eligibility process. The Health Department has hired a WIC Program Director who will monitor participant eligibility compliance and ensure that eligibility policies and procedures are maintained and followed. In addition, the city will perform a review of the contract and scope of service to confirm exclusion of subrecipient responsibilities.

View Audit 49776

Finding 61337 (2022-001)

None 2022

Juniata College

PA

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

CORRECTIVE ACTION PLAN February 8, 2023 Juniata College respectfully submits the following corrective action plan for the year ended May 31, 2022. FINDING 2022-001 Corrective Action Taken: The Controller & Chief Financial Officer, in response to the finding of the incorrect rounding in the return to...

CORRECTIVE ACTION PLAN February 8, 2023 Juniata College respectfully submits the following corrective action plan for the year ended May 31, 2022. FINDING 2022-001 Corrective Action Taken: The Controller & Chief Financial Officer, in response to the finding of the incorrect rounding in the return to Title IV calculation, reviewed the FSA Handbook and communicated the finding with both the Director of Student Financial Planning and the Bursar. As a result, the Bursar updated the calculation spreadsheet to ensure that the calculation was rounding to three decimal places for the current academic year. The Senior Leadership Team was also apprised of the finding. Name of Contact Responsible for Corrective Action: Karla D. Wiser, CPA Anticipated Completion Date of Corrective Action: August 18, 2022

View Audit 56776

Finding 61325 (2022-001)

Significant Deficiency 2022

Project Amistad

TX

Questioned Costs Subrecipient Monitoring Eligibility

Management's views: When Amistad was notified by the City of El Paso about the error in January of 2022, management immediately started addressing the concern and made various steps to ensure solutions and best practices were being implemented. The auditor has a copy of the timeline and all steps th...

Management's views: When Amistad was notified by the City of El Paso about the error in January of 2022, management immediately started addressing the concern and made various steps to ensure solutions and best practices were being implemented. The auditor has a copy of the timeline and all steps that were taken. Amistad was able to recover $876,464, from all utility companies, the City approved the revisions to the application, and there was no negative impact to the agency. Amistad pledged to assist all customers that were impacted. Proposed corrective action: In regard to the corrective action plan, the process to address the issue started in January of 2022. A detailed timeline and corrective action plan were provided to SBNG. Amistad made several changes immediately such as identify ing and separating homeowners from renters, modified the application, added the Eligibility Verification Checklist and included a section for the Supervisor to review. Based on the feedback from the Audit, Amistad will continue to improve the process of reviewing new grant contracts so we can identify gray areas of compliance from the very beginning. For each new grant, management will make sure experienced members of the staff will evaluate the design of the program's procedures before the program rolls out. Also, for eligibility screening, we will continue to have a dual review of participant files to assist with identifying inconsistencies on the application. The $1,386.92 that was identified as an exception has been identified as ERA II funds. The City of El Paso has approved Amistad to use the $1,386.92, for the utility assistance program to assist renters. Anticipated correction date: As stated earlier, the corrective action plan started in January of 2022. Staff have received multiple trainings and will continue to receive trainings regarding best practices and contracts, along with implementation of programs. The recommendations that the auditor has provided have already been in process and will continue to be addressed through training and quality assurance checks. In regard to the one exception noted, the City of El Paso has approved Amistad to use the $ 1,386.92, for the utility assistance program to assist renters during FY2023. Responsible Official: Andrea Ramirez, Chief Executive Officer.

View Audit 56706 Questioned Costs: $1

Finding 61323 (2022-001)

Material Weakness 2022

Sunrise Community for Recovery and Wellness, Inc.

NC

Internal Control / Segregation of Duties Material Weakness Subrecipient Monitoring

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executiv...

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executive Director Corrective Action: Management of Sunrise Community for Recovery and Wellness, Inc. will continue to consider actions to further segregate incompatible job functions that will benefit the Organization. An accounting assistant has been hired and some duties will be delegated to her that will assist with segregation of incompatible job functions. In addition, review and approval processes will be formalized by documentation of review and approval. Policies and procedures will be formalized as well. Proposed Completion Date: Immediately

View Audit 54391

Finding 61315 (2022-001)

Material Weakness 2022

City of Carrollton, Texas

TX

Subrecipient Monitoring Reporting

Re: Qualified Opinion ? CBDG-Entitlement Grants Cluster Finding No 2022-001 To Whom It May Concern: The City of Carrollton acknowledges the Qualified Opinion on the CBDG-Entitlement Grants Cluster as stated in the Single Audit Report by FORVIS, Ltd., for Fiscal Year 2022. The requirement referred to...

Re: Qualified Opinion ? CBDG-Entitlement Grants Cluster Finding No 2022-001 To Whom It May Concern: The City of Carrollton acknowledges the Qualified Opinion on the CBDG-Entitlement Grants Cluster as stated in the Single Audit Report by FORVIS, Ltd., for Fiscal Year 2022. The requirement referred to as the ?Transparency Act? codified in 2 CFR Part 170, states recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In response to the finding, the city has developed the following action plan: ? This Action Plan is effective immediately, March 29, 2023. ? Staff has identified the Senior Community Development Specialist as the person responsible for the implementation of this action plan. The Community Services Manager and Environmental Service Director will be points of contact for any escalation or back-up needs to the Senior Community Development Specialist. ? The reporting requirements have been added to the City?s CBDG policy and procedures (completed 03/30/2023) and create a standard operating procedure to prevent this loss of knowledge for future staff members. ? Staff has prepared and filed the late report for Carrollton fiscal year 2022 (CBDG program year 2021) as of March 29, 2023. ? Long-term compliance will include completing the report within 30 days of HUD?s approval of the annual Action Plan submission. Further, documentation of how to complete this process is already completed, the required information to complete the reports for the current subrecipient are already obtained, and we will incorporate this report into the current policies, procedures, and checklists where necessary to ensure the report is completed within the required timeframe. The staff has set internal review reminders on a monthly basis on staff calendars to ensure proper filing compliance. ? A copy of the submission will be maintained in the department?s file to ensure proper compliance documentation is kept.

View Audit 54171

Finding 61314 (2022-005)

Significant Deficiency 2022

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Reporting Significant Deficiency

AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NH...

AUDIT FINDINGS Finding Reference Number: 2022-01 Description of Finding: During audit testing several instances of unrecorded receivables, liabilities, and deferred revenues were discovered. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG has made arrangements to retain an outside accounting professional to verify the proper internal controls are being implemented before this Fiscal Year end and is considering adding staff with an accounting background as part of the long-term plan. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-02 Description of Finding: Weakened internal controls over grant reporting resulted in delays in the billing for the transit planning and RITS programs. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledges that there were delays due to staff turnover at the agency as well as at the state funding source and with certain RITS service providers. It is anticipated that these processes will improve with time and full staffing levels at each agency. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-03 Description of Finding: Form DE-2017 was not submitted within 90 days of the fiscal year-end. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: Form OPM-DE-2017 will be submitted moving forward. New staff was unaware of the filing requirement. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-04 Description of Finding: Grant contract for the period October 1, 2021 through June 30, 2022 could not be located. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG will work with the state to be sure that all contracts are available for review at both entities. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 Finding Reference Number: 2022-05 Description of Finding: EDA Cares funds of $9,500 were spent after the grant period had ended. Statement of Concurrence or Nonconcurrence: The Agency agrees with this finding. Corrective Action: NHCOG acknowledged the error and performed the necessary corrections promptly as soon as it was discovered. Name of Contact Person: Robert Phillips, Executive Director Projected Completion Date: June 30, 2023 There are no questioned costs. If the office of Policy and Management has questions regarding this Plan, please call myself at 860-491-9884 x104. Sincerely yours, Robert Phillips Executive Director

View Audit 54221

Finding 61306 (2022-002)

Significant Deficiency 2022

Jackson Public School District

MS

Subrecipient Monitoring Cash Management Reporting

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reim...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2023

View Audit 49973

Finding 61144 (2022-001)

Significant Deficiency 2022

Tuscarawas Valley Local School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System a...

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System after data entry is completed. The Food Service Director will initial and date the reports upon completing and verifying the reconciliation. Anticipated Completion Date: 3/1/2023 Responsible Contact Person: Food Service Director

View Audit 49892

Finding 61118 (2022-004)

Significant Deficiency 2022

City of Las Vegas

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-004: Federal Funding Accountability and Transparency Act for Housing Opportunities for Persons with AIDs Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for t...

Finding 2022-004: Federal Funding Accountability and Transparency Act for Housing Opportunities for Persons with AIDs Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for the Housing Opportunities for Persons with AIDs Program for three sub-awards was not submitted by the last day of the month following the month in which the sub-award was made, and three of the obligation dates reported were incorrect. The FFATA report was prepared and filed by the Neighborhood Services Administrator. Management will implement a process where Grant Coordinators will prepare the report and the Grant Administrator will review the information for accuracy and input the data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Neighborhood Services Administrator will review the report and file in a timely manner.

View Audit 49725

Finding 61111 (2022-005)

Significant Deficiency 2022

City of Las Vegas

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-005: Federal Funding Accountability and Transparency Act for Community Development Block Grant Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for Community D...

Finding 2022-005: Federal Funding Accountability and Transparency Act for Community Development Block Grant Program ? Significant Deficiency Management Response and Planned Corrective Action Management agrees that the Federal Funding Accountability and Transparency Act (FFATA) report for Community Development Block Grant Program for five sub-awards was not submitted by the last day of the month following the month in which the sub-award was made, and one of the obligation dates reported was incorrect. The FFATA report was prepared and filed by the Neighborhood Services Administrator. Management will implement a process where Grant Coordinators will prepare the report and the Grant Administrator will review the information for accuracy and input the data into the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Neighborhood Services Administrator will review the report and file in a timely manner. Responsible Personnel Gary Ameling, Chief Financial Officer

View Audit 49725

Corrective Action Plans

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