Corrective Action Plans

Finding 34130 (2022-004)

Material Weakness 2022

Dubuque County

IA

Subrecipient Monitoring Special Tests & Provisions Material Weakness § 200.303 § 200.331 § 200.333

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summar...

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented, including monitoring of the program?s special tests and provisions. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: Dubuque County is working with the Dubuque Visiting Nurse Association on implementing a subrecipient agreement and will put a control process in place to monitor. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34128 (2022-001)

Significant Deficiency 2022

Pace Economic Development Corporation 122-35665 & 122-35569v

CA

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-001 Comments on the Finding and Each Recommendation (CFDA 14.155) The Corporation did not make the required second mortgage payment of $319,688 in a timely manner based on the March 31, 2021, 2019, 2018, and 2017 audit reports. Management should make the delinquent mortgage payments ...

Finding 2022-001 Comments on the Finding and Each Recommendation (CFDA 14.155) The Corporation did not make the required second mortgage payment of $319,688 in a timely manner based on the March 31, 2021, 2019, 2018, and 2017 audit reports. Management should make the delinquent mortgage payments immediately. Action(s) Taken or Planned on the Finding Management concurs with the finding and recommendation. The Corporation is working with HUD for a payment plan and anticipates making payments during the year ended March 31, 2023.

View Audit 35383

Finding 34118 (2022-001)

Material Weakness 2022

City of Yelm

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200,...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Stephanie Nanavich, Finance Director 106 Second St, Yelm, WA 98597 (360) 458-8403 Corrective action the auditee plans to take in response to the finding: The City of Yelm holds its responsibility for enabling internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that it complies with all requirements governing the administration of federal grant programs. To achieve this, the City will take the following action: ? Work with Legal and Departments to update contract templates to add a clause, or condition into the contract that states the contractor is not suspended or debarred, or have the contractor self-certify they are not suspended or debarred or ? Check System for Award Management for exclusion records and keep a record of that with the contract files. Anticipated date to complete the corrective action: 1/1/2023

View Audit 31898

Finding 34117 (2022-002)

Significant Deficiency 2022

City of Yelm

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200,...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The City did not have adequate internal controls in place to ensure compliance with federal procurement requirements. Name, address, and telephone of City contact person: Stephanie Nanavich, Finance Director 106 Second St, Yelm, WA 98597 (360) 458-8403 Corrective action the auditee plans to take in response to the finding: The City of Yelm holds its responsibility for enabling internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that it complies with all requirements governing the administration of federal grant programs. The City contracted with a CPA firm in August 2022 to assist with developing a Procurement Policy that ensured compliance with all Federal, State, and Local laws and regulations regarding City Procurement. Together with Finance and Department Director?s input, the policy was refined and adopted by City Council via Resolution #629 on December 13, 2022. The development of this policy was communicated to the auditors in the prior audit. The policy is required to be followed by all departments during the procurement process. Anticipated date to complete the corrective action: 12/13/2022

View Audit 31898

Finding 34115 (2022-001)

Significant Deficiency 2022

Central Wyoming College

WY

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

Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The ...

Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The Office of Student Records will provide the National Clearinghouse enrollment reporting dates for Central Wyoming College to the Financial Aid Office. This will ensure the Financial Aid Office provides the Office of Student Records with the Return to Title IV student report in a timely manner for reporting to the National Clearinghouse. The Registrar will make sure any student on the Return to Title IV list has a record on the National Clearinghouse for program-level and campus-level reporting. The Registrar will verify all students on the Return to Title IV list are showing correctly on the National Clearinghouse upon submittal. The Director of Financial Aid will review NSLDS monthly to ensure status dates for all Return to Title IV students are accurately reflected. The Director of Financial Aid will also communicate any issues found with any student?s status on the NSLDS site to the Registrar. The Director of Financial Aid, in collaboration with the Office of Student Records, will work to obtain and review the SOC 1 report from the third-party servicer (National Clearinghouse) to ensure proper controls are implemented. Anticipated Completion Date: December 1, 2022 Contact Person(s): DeeAnna Archuleta, SFA Director Connie Nyberg, Registrar

View Audit 24446

Finding 34084 (2022-002)

Material Weakness 2022

Eastern Greene Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

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

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Finding 34071 (2022-001)

Significant Deficiency 2022

Mountain Iron Economic Development Authority

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Craig J. Wainio, Executive Director Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much s...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Craig J. Wainio, Executive Director Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the EDA?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 30858

Finding 34064 (2022-003)

Material Weakness 2022

Wayne County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the findings. Wayne County Auditor's office will begin checking all contracts for suspended, debarred, or otherwise excluded from...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the findings. Wayne County Auditor's office will begin checking all contracts for suspended, debarred, or otherwise excluded from or ineligible for participation in federal assistance programs prior to the purchase. Anticipated Completion Date: December 31, 2023

View Audit 35322

Finding 34048 (2022-001)

Significant Deficiency 2022

Eastport Health Care, Inc.

ME

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, ...

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, CEO. Corrective Action Planned: In order to comply with the U.S. Code of Federal Regulations (CFR), 45 CFR 75.309(a), and 45 CFR 75.305(b)(l), and ensure that the timing and amount of advance payments are as close as is administratively feasible to the actual disbursements by the organization for direct program or project costs and the proportionate share of any allowable indirect costs, the following process has been established for internal quality control: ? Drawdowns for salary expenses will be completed bi-weekly one week after the second week payroll. Drawdowns for other expenses will be completed at the end of every month for expenses that are documented as paid. This will help to ensure that grant funds expended prior to completing a drawdown in the PMS system. ? The request for disbursement from PMS will be submitted to the CEO with all corresponding backup that includes an earnings summary, documented and approved work hours report, expanded general ledger for other than salary expenses, the statement of revenue and expenditures for each grant, the worksheets that are completed for grant expenditure tracking, and a review checklist for completion by the CEO that includes the following requirements: o Are expenses related to the current budget period? o Is the drawdown amount in line with the expenses? o Is the drawdown amount for expenses that have been paid? o Are the expenses eligible for this grant? o Does the General Ledger and PMS system balances match? o Does supporting documentation provided support the expenses included in drawdown request? o At the end of the month, the statement of revenue and expenditures will be run for each grant. An adjusting entry will be completed to recognize grant revenue based on the verified expenses for each grant and recorded in the adjusting entry journal. o The adjusting entry journal is presented to the CEO for approval along with all supporting documentation for review and approval. Anticipated Completion Date: The process was started immediately upon notification of the finding. An updated Policy and Procedure will be submitted to the Board of Directors at the October 24, 2022 meeting.

View Audit 28631

Finding 34036 (2022-003)

Significant Deficiency 2022

Ord Public Schools District No. 5

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN October 25, 2022 Ord Public Schools District No. 5, Ord, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedul...

CORRECTIVE ACTION PLAN October 25, 2022 Ord Public Schools District No. 5, Ord, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-003 ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Dr. Heather Nebesniak at 308.728.3241. Sincerely yours, Dr. Heather Nebesniak Superintendent

View Audit 36358

Finding 34032 (2022-002)

Significant Deficiency 2022

County of Maui

HI

Subrecipient Monitoring § 200.332

Ref. No. Internal Control Findings 2022-001 Improve Controls over Recording of Non-routine Transactions - Material Weakness Recommendation County management should ensure that estimates are developed more timely to ensure proper recording in the County?s financial statements. View of Responsibl...

Ref. No. Internal Control Findings 2022-001 Improve Controls over Recording of Non-routine Transactions - Material Weakness Recommendation County management should ensure that estimates are developed more timely to ensure proper recording in the County?s financial statements. View of Responsible Officials and Planned Corrective Action Management concurs with this audit finding. The Department of Finance will develop specific processes to ensure necessary estimates are developed and corresponding entries are booked in a timely manner for new occurrences (transient accommodations tax) or unusual events (bargaining unit grievances due to COVID-19). Additionally, the Department of Finance will work with the Department of Corporation Counsel to ensure that any potential liabilities regarding personnel matters are monitored and tracked on an ongoing basis. End Date: Ongoing Responding Person(s): Marci Sato, Accounting System Administrator Department of Finance Phone No. (808) 270-7503

View Audit 31686

Finding 34025 (2022-007)

Material Weakness 2022

Flora Community Unit School District #35

IL

School Nutrition Programs Subrecipient Monitoring

Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan:...

Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan: The District will begin using the USDA's Nonprogram Revenue Tool as well as work with Aramark to change the presentation of the invoices received. The District will also request additional monthly reports detailing revenue from nonprogram foods. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will begin using the USDA's Nonprogram Revenue Tool, updated invoices from Aramark, and new reports from Aramark to ensure compliance with the Code of Federal Regulations.

View Audit 31720

Finding 34020 (2022-003)

Significant Deficiency 2022

Grace Christian University

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.328 § 200.329

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Account...

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.

View Audit 31139

Finding 34015 (2022-003)

None 2022

City of Oelwein

IA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

The City has submitted the PPR after being notified by FEMA and will continue to submit on time.

View Audit 31085

Finding 34010 (2022-002)

Material Weakness 2022

The Community Builders, Inc. and Subsidiaries

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of...

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting

View Audit 36734 Questioned Costs: $1

Finding 33991 (2022-005)

Significant Deficiency 2022

The Thomas More College of Liberal Arts, Inc.

NH

Subrecipient Monitoring

Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information...

Finding 2022-005: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will continue to work on an information security policy and implement safeguards for each of the identified risks within the information technology assessment completed. Estimated Completion Date: May 31 , 2023 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420

View Audit 31753

Finding 33936 (2022-002)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Subrecipient Monitoring Reporting Significant Deficiency

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33935 (2022-002)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33934 (2022-001)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.320 § 200.327

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no d...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges supply chain issues as a result of COVID-19 which limited purchasing options in one instance. The city will adjust business processes to provide additional review when making purchases to ensure compliance with the procurement policy and proper documentation is included for any exceptions. This will be incorporated immediately. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33928 (2022-003)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a...

Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33922 (2022-003)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024

View Audit 33257

Finding 33921 (2022-002)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testin...

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testing of internal controls over compliance with recording of DOTs against public housing property with deviations and a compliance exception of the following nature: ? Four instances were identified in which incorrect Property Index Numbers (PINs) were recorded within the Authority?s Excel Monitoring spreadsheet when comparing the information on the DOT. As such, the Authority?s Excel monitoring spreadsheet required updating due to inaccurate data (control deviations). ? Six instances in which the incorrect DOT addresses were recorded in the Authority?s Excel monitoring spreadsheet when compared to the DOT filed with the State of Illinois (control deviations). ? One instance was identified in which incorrect PINs were recorded within the DOT when comparing the DOT to the Authority?s DOT Excel monitoring spreadsheet. As such, a Scrivener?s Affidavit was required to be recorded by the Authority (control deviation and compliance exception). ? Planned Actions: The CHA Office of the General Counsel conducted a comprehensive quality control review of both the Authority?s Excel Monitoring spreadsheets and the recorded DOTs, in response to the 2021 audit findings related to the CHA?s DOTs. During the quality control review process, which coincided with the same timing as the 2022 audit, Legal Department staff identified and corrected all discrepancies within the foregoing documents. This undertaking included the requisite corrections noted above. The CHA Office of the General Counsel is awaiting receipt of filed documents to be returned from the County Clerk?s Office to note the recording information on the respective Excel spreadsheets for accurate reference. Once this update is completed, all Excel spreadsheets will be locked allowing only one point of date entry by the Office of the General Counsel, while making the spreadsheets available as a ?read-only? file. Going forward, the quality control efforts to be undertaken will be to make sure that new DOTs are accurately prepared and identified on the Excel spreadsheets. Contact Person: Ellen M. Harris, Chief Legal Officer Anticipated Completion Date: End of 1st Qtr. 2024

View Audit 33257

Finding 33916 (2022-002)

Significant Deficiency 2022

Palisades Charter High School

CA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management § 200.311 § 200.313 § 200.439

RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all ne...

RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all new federal funding before purchases are made. The charter anticipates receiving the approval by December 31, 2023.

View Audit 31859 Questioned Costs: $1

Finding 33909 (2022-001)

Material Weakness 2022

San Juan Island School District No. 149

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

We purchased items via an interlocal agreement, ?piggybacking? on their contract. We had relied on the documentation done by the contracting agency instead of conducting a SAM verification ourselves. Prior to the audit, we had already updated our documentation for the subsequent year. We have revi...

We purchased items via an interlocal agreement, ?piggybacking? on their contract. We had relied on the documentation done by the contracting agency instead of conducting a SAM verification ourselves. Prior to the audit, we had already updated our documentation for the subsequent year. We have revised our procedure further to ensure a two person control on the completion and documentation of compliance with federal suspension and debarment requirements.

View Audit 28953

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