Corrective Action Plans

Finding 46728 (2022-005)

Material Weakness 2022

GA

Subrecipient Monitoring § 200.331 § 200.332

Name of the Contact Person Responsible for the Corrective Action Plan: Jeremi Patterson, Deputy Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps in the future to ensure that our subrecipient agreements include all of the required federal compliance langua...

Name of the Contact Person Responsible for the Corrective Action Plan: Jeremi Patterson, Deputy Finance Director. Corrective Action Plan: The City of Forest Park will take necessary steps in the future to ensure that our subrecipient agreements include all of the required federal compliance language and we will ensure that risk assessments are performed for future subrecipients. Anticipated Completion Date: December 31, 2023

View Audit 46454

Finding 46718 (2022-001)

None 2022

Education for Employment

DC

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding: 2022-001 Name of contact person: Sarah Little, Director of Programs and Business Development Corrective Action: The Organization will immediately initiate the process of registering in FSRS, gathering the subaward data elements of all of its federal grants or cooperative agreements, and r...

Finding: 2022-001 Name of contact person: Sarah Little, Director of Programs and Business Development Corrective Action: The Organization will immediately initiate the process of registering in FSRS, gathering the subaward data elements of all of its federal grants or cooperative agreements, and reporting these data in FSRS as soon as possible. Proposed Completion Date: As soon as possible, or by end of October 2023

View Audit 44510

Finding 46716 (2022-002)

Significant Deficiency 2022

Awaiaulu, Inc.

HI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

To carry out its federal programs, Awaiaulu primarily contracts with Hawaiian language speakers and specialists that are known to Awaiaulu?s Executive Director and Program Administrator. This is a relatively small population of people. Only those with special ability and a known high ethical standar...

To carry out its federal programs, Awaiaulu primarily contracts with Hawaiian language speakers and specialists that are known to Awaiaulu?s Executive Director and Program Administrator. This is a relatively small population of people. Only those with special ability and a known high ethical standard are contracted after discussion between the two. However, Awaiaulu will now document and include its procurement requirements in its existing "Fiscal Management Policies & Procedures Manual". Effective October 1, 2023, that policy will follow federal procurement standards; including verification that proposed vendors and contractors are not federally suspended or disbarred.

View Audit 40819 Questioned Costs: $1

Finding 46708 (2022-001)

Material Weakness 2022

Fulton County, Illinois

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2022-001 ? Segregation of Duties Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial p...

Finding 2022-001 ? Segregation of Duties Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O?Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041

View Audit 53312

Finding 46707 (2022-001)

Material Weakness 2022

Hoquiam School District No. 28

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding ref number:2022-001 Finding caption:bThe District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Keith Ounsted, Business Manager 32...

Finding ref number:2022-001 Finding caption:bThe District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Keith Ounsted, Business Manager 325 West Chenault Avenue, Hoquiam, WA 98550, (360) 538-8209 Corrective action the auditee plans to take in response to the finding: The District currently has policies in place regarding procurement. In this instance the policies weren?t followed. The district will review all policies around procurement to ensure they are up to date. The District will engage in a retraining of employees that are allowed to make purchases so that all personnel understand what is required. Anticipated date to complete the corrective action: 7/31/2023

View Audit 53308 Questioned Costs: $1

Finding 46706 (2022-006)

Significant Deficiency 2022

Alabama Institute for Deaf and Blind

AL

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials of the Auditee: Management agrees with this finding and will take corrective action. Corrective Action Plan: The Institute will design and implement internal controls to ensure employees paid with Federal funds are paid in accordance with appr...

Views of Responsible Officials of the Auditee: Management agrees with this finding and will take corrective action. Corrective Action Plan: The Institute will design and implement internal controls to ensure employees paid with Federal funds are paid in accordance with approved budgets. Anticipated Completion Date: September 30, 2023 Contact Person(s): Jonathan Sherbert, CFO

View Audit 53307

Finding 46695 (2022-001)

Significant Deficiency 2022

Athens State University

AL

Subrecipient Monitoring Reporting

1)Finding 2022-001 ? Education Stabilization Fund (HEERF) Quarterly Public Report Timeliness Management?s Response: Management understands the requirements specific to timeliness of QBER reporting and concurs with this finding. Management has reassessed controls to prevent any future occurrence. Vie...

1)Finding 2022-001 ? Education Stabilization Fund (HEERF) Quarterly Public Report Timeliness Management?s Response: Management understands the requirements specific to timeliness of QBER reporting and concurs with this finding. Management has reassessed controls to prevent any future occurrence. Views of Responsible Officials and Corrective Action: We understand the importance of timely public reporting of HEERF expenditures. Reporting will be closely monitored to ensure timely reporting going forward. Name of Responsible Person: Mike McCoy, VP of Financial Affairs Implementation Date: Immediately

View Audit 44654

Finding 46693 (2022-002)

Significant Deficiency 2022

City of Oxford, Alabama

AL

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.332 § 200.501

The City has implemented steps to be more proactive in subrecipient monitoring and will perform additional testing to meets these requirements.

View Audit 47297

Finding 46692 (2022-001)

Significant Deficiency 2022

City of Oxford, Alabama

AL

Subrecipient Monitoring Allowable Costs / Cost Principles

The City used the initial guidance when filing required reports. The grant coordinator will receive additional training to better understand the Uniform Guidance for federal funding and receive continuing education on the Final Rules issued by the Department of Treasury.

View Audit 47297

Finding 46628 (2022-005)

Significant Deficiency 2022

Klawock Cooperative Association

AK

Subrecipient Monitoring Reporting Significant Deficiency

2022-005 Significant Deficiency in Compliance and Internal Control over Compliance ? Subrecipient Monitoring Requirements Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that policies and procedures are implemented to addre...

2022-005 Significant Deficiency in Compliance and Internal Control over Compliance ? Subrecipient Monitoring Requirements Name and Contact Person: Janelle Friday, Tribal Administrator Corrective Action: Klawock Cooperative Association will ensure that policies and procedures are implemented to address the monitoring requirements. Proposed Completion Date: June 30, 2023

View Audit 41367

Finding 46623 (2022-001)

Significant Deficiency 2022

City of Overland Park, Kansas

KS

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) re...

Finding 2022-001 (Significant Deficiency) ? Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. See Corrective Action Plan for chart/table. Criteria: CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Corrective Action Plan: Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation. Contact Person: Erin Ollig Anticipated Completion Date: June 2023

View Audit 41364

Finding 46606 (2022-002)

Material Weakness 2022

Mahoning County

OH

Reporting Subrecipient Monitoring § 200.328 § 200.414 § 200.502 § 200.510

Federal Schedule Audit Comment: County Response Emergency Rental Assistance Program Timely Reporting: The County made every attempt through communications with the Treasury to upload annual reports for ERA 1, without being able to do so by the due date. The County did submit the documents manual...

Federal Schedule Audit Comment: County Response Emergency Rental Assistance Program Timely Reporting: The County made every attempt through communications with the Treasury to upload annual reports for ERA 1, without being able to do so by the due date. The County did submit the documents manually by e-mail through dumps of the system. County staff worked with the US Treasury to address these issues. A resolution to the problem did not occur until second quarter of 2023. The Final report for ERA 1 has been submitted through the portal. Cumulative Expenditure/ Obligation Amounts: There was some misinterpretation on the part of County staff on whether the cumulative amounts to be reported was for the quarter or cumulatively for the grant program. It is to be noted that amounts in the County system were properly recorded and no exceptions were noted in the actual expenses/ obligations being for a valid grant purposes. Corrected on Final Report for ERA 1. State/ Local Federal Relief Funds Program Cumulative Expenditures/ Obligations Incorrectly Reported: There was some misinterpretation on the part of County staff on reporting the election of the $10,000,000.00 Revenue Replacement Funds for the SLFRF. It was thought that you could only show the $10,000,000.00 as obligated and expended once the election was made. This resulted in a net overstatement of obligations for any revenue replacements funds that were not yet obligated by resolution by the Board of Mahoning County Commissioners. The County tracked the individual projects by notes in the Treasury system to note the actual obligations. The County?s financial system tracks grants by fund, department and project codes. The funds in the County?s financial system were and are correctly obligated and tracked. The County will make the necessary corrections to the 2023 second quarter report to make sure the report agrees with the County?s financial system. It is to be noted that no exceptions were noted in funds being used for the stated purposes of the grant. Senior management will provide additional oversight to the reports prior to submitting to the US Treasury.

View Audit 41663

Finding 46604 (2022-001)

Significant Deficiency 2022

City of Rancho Mirage

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. V...

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The City reported expenditures for the entire award amount based on the guidance available at the time of the initial reporting period for the award. This resulted in over reporting expenditures for the audit period since only half of the award was remitted to the City during the period under audit. The City has put measures in place to ensure only expenditures for the amount received in a particular period are reported. Name of Responsible Person: Kofi Antobam, Director of Administrative Services Implementation Date: June 30, 2022

View Audit 40943

Finding 46602 (2022-001)

Material Weakness 2022

Cleveland Municipal School District

OH

Subrecipient Monitoring Material Weakness Equipment & Real Property Management

Finding Number: 2022-001 Planned Corrective Action: The District acknowledges it did not obtain certified payroll information from Panzica Construction until December 2022 which was after the Auditor rai...

Finding Number: 2022-001 Planned Corrective Action: The District acknowledges it did not obtain certified payroll information from Panzica Construction until December 2022 which was after the Auditor raised the issue with the District. The District will work to ensure compliance with grant terms, in this instance, by assigning compliance responsibility to the Cost Center Manager who negotiates, monitors, and receives invoices, and authorizes payments. Standard prevailing wage contract language will be developed in consultation with General Counsel?s Office with the language inserted into future contracts, as appropriate. Anticipated Completion Date: 06/30/23 Responsible Contact Person: Nathan J. Mortimer, Interim CFO

View Audit 41710

Finding 46528 (2022-008)

Significant Deficiency 2022

Dallas County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Estimated Date of Completion April 30, 2023

View Audit 42577

Finding 46511 (2022-003)

Significant Deficiency 2022

Center for Collaborative Education INC

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

DEPARTMENT OF EDUCATION 2021-003 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a cont...

DEPARTMENT OF EDUCATION 2021-003 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are now using a Subrecipient Commitment Form to be completed by existing and future sub recipients. Name(s) of the contact person(s) responsible for corrective action: Mike English Planned completion date for corrective action plan: December 1, 2022

View Audit 41212

Finding 46495 (2022-004)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with...

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: When the school district is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 24, 2023

View Audit 53375 Questioned Costs: $1

Finding 46494 (2022-003)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Descriptio...

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The recipients of the ESSER Data Reporting notice from the Indiana Department of Education, which include the director of curriculum and assessment and the business manager, will work together to ensure the data reports are properly completed, approved, and submitted by the due date. The director of curriculum and assessment will complete the reports and present them to the business manager who will review and approve the reports. The director of curriculum and assessment will submit the reports and make record of the date and time submitted. Anticipated Completion Date: March 24, 2023

View Audit 53375

Finding 46487 (2022-004)

Material Weakness 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fis...

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fiscal team has been transitioned at the CBO and Director of Fiscal level. We will continue our work to maintain a thorough backup for all grant funds.

View Audit 52126

Finding 46483 (2022-005)

Significant Deficiency 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan and Views of Responsible Officials LVUSD is challenged each year to reach our MOE given our unique programming as a school district. Staff will review progress toward MOE biannually to ensure compliance and tight oversight over these funds.

View Audit 52126

Finding 46452 (2022-002)

Significant Deficiency 2022

City of Fallon, Nevada

NV

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasu...

Finding 2022-002 Fed Agency Name: US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasury which resulted in incorrect information being reported. Responsible Individual: Sean Richardson, CPA City Clerk/Treasurer Corrective Action Plan: Management will closely review the project and expenditure report user guide to ensure future reports are in compliance and implement controls surrounding these reports. Anticipated Completion Date: December 2022

View Audit 45043

Finding 46426 (2022-003)

Significant Deficiency 2022

City of Cape Coral, Florida

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant ? Assistance Listing Number: 14.218 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as requir...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant ? Assistance Listing Number: 14.218 Recommendation: We recommend that the City design processes and procedures to ensure that all reports are submitted timely as required by grant agreements. We recommend the City develop an internal compliance checklist that includes required reports and due dates to be maintained for tracking and record keeping purposes to assist in monitoring compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: City could not log into the federal system, we have since fixed this problem. Finance will keep a calendar of all reporting requirements and check in prior to the due date to ensure reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: Mark C. Mason, CPA, Financial Services Director; Juan G. Guerra, ICMA-CM, CPA, Controller Planned completion date for corrective action plan: April 30, 2023

View Audit 46467

Finding 46424 (2022-003)

Significant Deficiency 2022

City of Toledo

OH

Subrecipient Monitoring

The City will enhance its internal controls over reporting and review federal guidance for reporting under FFATA requirements. 9-30-2023 Melanie Campbell, Interim Finance Director.

View Audit 46466

Finding 46401 (2022-006)

Material Weakness 2022

New Mexico Department of Homeland Security & Emergency Management

NM

Subrecipient Monitoring § 200.332 § 200.521

SUBRECIPIENT MONITORING Recommendation: We recognize the agency has established a policy over sub-grant recipient files effective June 29, 2017. We recommend the policy begin to be enforced in fiscal year 2023. Also, we recommend any updating to the policy for implementation of effective interna...

SUBRECIPIENT MONITORING Recommendation: We recognize the agency has established a policy over sub-grant recipient files effective June 29, 2017. We recommend the policy begin to be enforced in fiscal year 2023. Also, we recommend any updating to the policy for implementation of effective internal controls and procedures over subrecipient monitoring and tracking that allow for compliance with all applicable federal laws, regulations, and compliance requirements of various federal grants. Corrective Action: The Department understands this issue. Administrative Services Bureau does complete subrecipient monitoring via desktop review and uses a monitoring checklist housed in the subgrant files. The Department has onboarded a Grants Unit Manager to include oversight of the subrecipient monitoring process. The process is currently being reviewed, modified, and implemented. Now that COVID restrictions have been lifted significantly, the Sub Grant Analysts will include physical monitoring visits as well as desk monitoring reviews as part of their job duties in FY23. Due Date of Completion: June 30, 2023 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 40971

Finding 46399 (2022-004)

Material Weakness 2022

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Subrecipient Monitoring Material Weakness § 200.303

CASH MANAGEMENT Recommendation: We realize the Department continues to have staff turnover. We recommend the Department review its process and implement effective policies, procedures, and controls to ensure the accounting records appropriately reflect the activity of the grant. The Department sh...

CASH MANAGEMENT Recommendation: We realize the Department continues to have staff turnover. We recommend the Department review its process and implement effective policies, procedures, and controls to ensure the accounting records appropriately reflect the activity of the grant. The Department should consider efficiencies to make the process less cumbersome. While the Department has existing processes at the federal program level, there appears to be a need for higher level monitoring and reconciliation of federal program activity to ensure the completeness of federal program-level reconciliations and reimbursements. The Department should consider further contracting with an outside third party to aid in the process of performing reconciliations and billings. The deficit fund balance in the Federal Grants Fund (40280) should be reviewed and addressed. The Department should evaluate the need to obtain a deficiency appropriation or some other funding to cover this deficit. Corrective Action: The Department partially understands the issue. The Department will internally audit our expenditures to ensure that all transactions include an operating unit. The Department will also establish a checklist to include that all signatures are collected and that applicable documentation is received for reimbursement purposes. As part of our Sub Grant recipient review for Assistance Listings 97.036 and 97.067, we cannot reimburse the subrecipient until they submit applicable receipts for reimbursement and answer all requests for information as required by FEMA. Due Date of Completion: June 30, 2023 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 40971

Corrective Action Plans

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