Corrective Action Plans

Finding 51715 (2022-007)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has develo...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has developed the following process to correct for the lack of evidence for review or approval for reports that are submitted: Staff responsible for preparing the report in IDIS and management responsible for review for accuracy and completeness will both sign appropriate documentation detail (PR 5 and PR 7, draw spread sheets, draw vouchers) supporting the Cash on Hand Report and the IDIS report. CDBG staff has consulted with HUD CPD staff for additional training on how to complete the PR 26 report. The training assisted staff in filing two (2) past due reports and resulted in changes to the reporting process utilized by staff. Performance Reporting: Management will address the performance reporting weaknesses by taking the following steps: The assistant director of community development will document the segregation of duties for the completion and submittal of the CAPER before submission to HUD. Documentation will consist of a clear and understandable workflow on City workpapers, and final submissions, evidenced by signature (ink or digital stamp), email string other generally acceptable audit trail. Additionally, as part of continuing education, CDBG staff participated in a workshop organized by our CDBG consultant this past June, 2023 to better understand the Section 3 reporting requirements. Special Reporting for Federal Funding Accountability and Transparency Act (FFATA): Management will address the weaknesses identified in Special Reporting for Federal Funding Accountability and Transparency (FFATA) by taking the following actions: Management will review and strengthen the current process in place for identification and timely submission of projects that qualify for FFATA reporting. Completed reports will show evidence of segregation of duty for completion, and review and approval. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51714 (2022-006)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.211 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps t...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps to address the period of performance weakness that have been identified: Staff involved with posting or reviewing of claims in both the city ledger and IDIS will be trained on the requirements of 2 CFR 200.343(b) regarding allowable costs during the period of performance. Changes to the claims process has been implemented in which CDBG staff includes the grant number and program year on the face of the invoice or claim sheet in addition to general ledger account number. Invoices are processed for claim packets by department office service staff and reviewed for accuracy and completeness by management. This change in process will assist in reconciliation between the City Ledger and IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51576 (2022-001)

Material Weakness 2022

United Community Services, Inc.

IA

Reporting Subrecipient Monitoring Cash Management

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewe...

Finding: 2022-001 Financial Reporting for Claim Reimbursement Our auditors identified that internal controls were not present to prevent incorrect claim submissions. Responsible Individual: Jen Pearson, Executive Director Corrective Action Plan: Management agrees with the finding, has reviewed procedures with the appropriate personnel. Date of Completion: June 30, 2023

View Audit 49653

Finding 51560 (2022-007)

Significant Deficiency 2022

City of Victorville

CA

Subrecipient Monitoring Reporting Significant Deficiency

Views of Responsible Officials: In May 2022, it was brought to the City?s CDBG/HOME grant staff?s attention that subawards over the amount of $30,000 must be reported under the Federal Funding Accountability and Transparency Act (FFATA). Staff contacted the City?s Department of Housing and Urban Dev...

Views of Responsible Officials: In May 2022, it was brought to the City?s CDBG/HOME grant staff?s attention that subawards over the amount of $30,000 must be reported under the Federal Funding Accountability and Transparency Act (FFATA). Staff contacted the City?s Department of Housing and Urban Development (HUD) representative to confirm Community Development Block Grant subawards must be entered into the Subaward Reporting System. The HUD representative confirmed this requirement. The City?s CDBG/HOME grant staff began regular reporting in the system quarterly starting with the first quarter of the 2022 2023 fiscal year and has retroactively reported for fiscal year 2021-2022. In order for subawards to be entered into the system, the sub-awardee must possess a Unique Entity ID and other pertinent data that is collected with the initial grant application, which had not previously been collected in full but was collected at the subrecipient application stage beginning with the 2022-2023 fiscal year. Moving forward, City staff will confirm FFATA reporting completion in conjunction with the forwarding of official CDBG award contracts to the City Manager for final signatures, which will ensure timely filing in accordance with FFATA requirements.

View Audit 48358

Finding 51521 (2022-304)

Significant Deficiency 2022

State of Wisconsin

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring ...

CAP for Finding: 2022-304 DATE: March 23, 2023 TO: Carolyn Stittleburg, Deputy State Auditor Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-304: Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures. This is the department?s Corrective Action Plan. ? Recommendation (2022-304): Coronavirus State and Local Fiscal Recovery Funds ? Monitoring of Local and Tribal Health Department Response and Recovery Support Program Expenditures We recommend the Wisconsin Department of Health Services: ? Develop and implement written policies and procedures for the review and tracking of the quarterly reports used to monitor expenditures under the Local and Tribal Health Department Response and Recovery Support program. Wisconsin Department of Health Services Planned Corrective Action: As beneficiaries, the Treasury Guidance indicates that Local and Tribal Health Departments are not subject to subrecipient monitoring and reporting requirements. The designation of beneficiary is unique to the CSLFRF and thus is not as familiar to DHS as the subrecipient designation and subsequent reporting requirements. The uncertainty surrounding this designation resulted in DPH not following the best practices described in the DPH Contract Management Manual. DPH?s Contract Management Manual outlines requirements and best practices for contract management. This Manual describes how to best review and track expenditures to monitor expenditures. The Manual encourages the best practice of requesting enhanced expenditure reporting from agencies, in addition to the reporting required for CARS payments. The Manual describes the role of the contract administrator in reviewing the expenditure information against the approved budget to ensure expenses are reasonable and allowable. The Manual also suggests maintaining copies of submitted reports and verifying the amounts in the submitted reports correspond to CARS reports. Examples of expenditure tracking are provided as is a description of how this tracking and other fiscal monitoring supports bureaus within DPH and DHS. DHS will review the existing policies and procedures in the Contract Management Manual to ensure that the level of detail is sufficient to prevent further non-compliance. We recommend the Wisconsin Department of Health Services: ? Maintain the quarterly reports, document its review of the quarterly reports, and document its correspondence with the public health departments regarding resolution of reporting variances. Wisconsin Department of Health Services Planned Corrective Action: DPH hired a position in June 2022 to manage and track expenditures and reporting for its Coronavirus State and Local Fiscal Recovery Funds granted to locals and tribal public health departments. DPH will continue to review, track, and maintain quarterly reports, and document correspondence with the local and tribal public health departments per best practices in the DPH Contract Management Manual. We recommend the Wisconsin Department of Health Services: ? Review the contracts with the public health departments and determine whether any revisions are needed to clarify expectations for documentation and timeliness of filing the quarterlyreports; and Wisconsin Department of Health Services Planned Corrective Action: DPH will review its contracts with the local and tribal public health departments and ensure timely filing of quarterly reports. Specific areas of non-compliance have been identified and division staff will review and draft updated scope of work language to mitigate delays in reporting from our local partners. We recommend the Wisconsin Department of Health Services: ? Ensure it obtains quarterly reports to support the payments it made to the City of Milwaukee Public Health Department. Wisconsin Department of Health Services Planned Corrective Action: DPH has now obtained quarterly reports from the City of Milwaukee Public Health Department and is in the process of reviewing them. Division staff will work with the City of Milwaukee Health Department to ensure future compliance. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Karen Drogsvold, Budget Section Manager Division of Public Health, Bureau of Operations karen.drogsvold@dhs.wisconsin.gov

View Audit 44861

Finding 51504 (2022-302)

Significant Deficiency 2022

State of Wisconsin

WI

Reporting Subrecipient Monitoring § 200.502 § 200.510 § 200.514

CAP for Finding: 2022-302 DATE: March 27, 2023 TO: Carolyn Stittleburg, Deputy State Auditor for Financial Audit Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Multiple Grants ? Reporting in the Schedule...

CAP for Finding: 2022-302 DATE: March 27, 2023 TO: Carolyn Stittleburg, Deputy State Auditor for Financial Audit Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Multiple Grants ? Reporting in the Schedule of Expenditures of Federal Awards Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-302: Multiple Grants - Reporting in the Schedule of Expenditures of Federal Awards. This is the department?s Corrective Action Plan. ? Recommendation (2022-302): Multiple Grants ? Reporting in the Schedule of Expenditures of Federal Awards We recommend the Wisconsin Department of Health Services further evaluate federal grant expenditures reported in the STAR General Ledger as it prepares its schedule of expenditures of federal awards and ensure it is: ? adjusting expenditures for prior-year transfers of expenditures in the current year. Wisconsin Department of Health Services Planned Corrective Action: DHS adjusted the expenditures for prior-year transfers of expenditures as recommended by LAB though DHS believes that there is no clearly defined direct authoritative guidance provided by OMB mandating a uniform method for reporting a transfer of prior year grant expenditures. Because of this, DHS believes it is prudent to seek confirmation of this treatment from the federal government going forward. LAB, in describing the effect, indicates that ?the State under-reported expenditures for the ELC grant by $55.9 million.? These expenditures were previously reported in prior fiscal years. Upon approval of the State?s FEMA project workbook, and in accordance with the compliance supplement, these previously reported expenditures were reported in FY 2021-22 under the Disaster Grants?Public Assistance (Presidentially Declared Disasters) (Assistance Listing number 97.036) grant. Without a matching reduction in expenditures to the ELC grant by $55.9 million, DHS is concerned that the lifetime expenditures on the SEFA schedule for these grant programs are going to reflect more expenditures than federal funding received. Additionally, because there is not direct authoritative guidance currently provided by OMB mandating a uniform method for reporting a transfer of prior year grant expenditures, DHS will work with DOA to seek clarification from the Federal Government on the proper treatment and reporting of transfers of prior year expenditures on the SEFA. Anticipated Completion Date: November 1, 2023 We recommend the Wisconsin Department of Health Services further evaluate federal grant expenditures reported in the STAR General Ledger as it prepares its schedule of expenditures of federal awards and ensure it is: ? properly identifying applicable COVID-19 expenditures; ? reporting all federal expenditures for each federal grant program, regardless of whether the agency has received reimbursement from the pass-through entity; and ? removing repayments of prior-year overpayments of expenditures from current-year expenditures. Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that it reviews the instructions that are received from DOA and present the proper amounts in the SEFA. This will include a review of adjustments made to grants open in prior state fiscal years and verification that they have not already been reported on the SEFA in a prior year, such as the WIC adjustment identified. Anticipated Completion Date: November 1, 2023 Person responsible for corrective action: Barry Kasten, Director Bureau of Fiscal Services, Division of Enterprise Services barry.kasten@dhs.wisconsin.gov

View Audit 44861

Finding 51503 (2022-001)

Material Weakness 2022

Kalamazoo Youth Development Network

MI

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasu...

Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasurer or Board Chair. During testing, it was noted that the Treasurer or Board chair did not sign checks over $5,000 to sub-recipients. Planned corrective action: The organization?s internal financial policies manual will be revised and approved at the April 4, 2023 board meeting. The revised policies will state that the Executive Director has the authority to sign checks up to $15,000. Checks over the amount of $15,000 will require the Treasurer or Board Chair to sign as well. KYD Network staff and board will receive training on this policy. The Executive Director will notify the Treasurer and Board Chair of checks exceeding the $15,000 limit and will schedule time to receive their signature. Anticipated completion date: April 7, 2023

View Audit 43067

Finding 51420 (2022-001)

Significant Deficiency 2022

Board of Education of Allegany County

MD

Subrecipient Monitoring Internal Control / Segregation of Duties

The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement in internal audit/monitoring function.

View Audit 51497

Finding 51410 (2022-001)

Significant Deficiency 2022

Lane Manor Rhf Housing, Inc. Dba Lane Manor 061-Ee166

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Resp...

Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $4,565 on October 25, 2022.

View Audit 42068 Questioned Costs: $1

Finding 51408 (2022-005)

Material Weakness 2022

Ramsey County

MN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Plan...

Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Planned: ? The County will request supporting documentation, including general ledger report and/or bank statements and client list, to verify that advance payment have been spent before dispersing additional advance payments to subrecipient. ? Make sure extra time is given when moving expenses between grants to ensure that nothing gets moved twice. Anticipated Completion Date: The process used for this change has been implemented effective June 15, 2023.

View Audit 51214 Questioned Costs: $1

Finding 51405 (2022-004)

Material Weakness 2022

Ramsey County

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey Cou...

Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey County had exceptions for 6 of 40 transactions tested. The exceptions noted were for a lack of receipt copies and not having the proper payroll reports attached. We agree with the lack of receipt copies. For payroll, we felt the payroll reports provided were adequate to determine the appropriate labor cost. The receipt issue came to about 2.5% of the $5.5M that was expended under this award in 2022 while the payroll documentation was about 7% of this amount. Nonetheless, we will create and use a check list to ensure we have the proper receipt copies and payroll reports for each subrecipient invoice we approve. We will also work on clarifying the required payroll reports with our grantors. Anticipated Completion Date: December 31, 2023.

View Audit 51214

Finding 51403 (2022-001)

Significant Deficiency 2022

The District of Columbia Bar Foundation

DC

Procurement, Suspension & Debarment Subrecipient Monitoring

Identifying Number: 2022-001 Finding: Procurement Corrective Action Taken: DCBF requires that all contracts be accompanied by a contract cover sheet that lists the information needed to comply with the procurement policy. The contract cover sheet lists the nature of the procurement, the methods empl...

Identifying Number: 2022-001 Finding: Procurement Corrective Action Taken: DCBF requires that all contracts be accompanied by a contract cover sheet that lists the information needed to comply with the procurement policy. The contract cover sheet lists the nature of the procurement, the methods employed for determining the contractor, whether a sole source determination had been made, and confirmation of the review for suspension or debarment. The contract cover sheet requires review by the Senior Operations and Finance Officer prior to the document and contract being submitted for signature. DCBF will ensure all sole source justifications are documented and such justifications are filed in the appropriate folders accessible by the Operations Team. Person(s) Responsible for Corrective Action Plan: Alison Putnam, Senior Operations and Finance Officer Anticipated Completion Date: September 2023

View Audit 51213

Finding 51398 (2022-001)

Material Weakness 2022

Suburban Mobility Authority for Regional Transportation

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 531...

Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 5310 program expenses are not allowable under the CARES Act. Identification of How Questioned Costs Were Computed ? Questioned costs represent the total amount of CARES Act funds passed through to community partners. Context - During the fiscal year, SMART passed through $1,146,291 to 35 community partners. Cause and Effect - The CARES Act award was new to SMART in fiscal year 2020. SMART's other federal awards have existed for many years and SMART is very familiar with their requirements and allowable uses. SMART sought to share the new award with its community partners but was not aware that most of them did not have expenditures allowable under the CARES Act until the matter was identified during SMART's most recent triennial review. Recommendation - When new awards are received, we recommend SMART thoroughly analyze the compliance requirements, including the allowable uses. Views of Responsible Officials and Corrective Action Plan ? SMART management is aware of the issue and has been diligently working with our FTA regional office to correct the issue. While certain community partner expenses were not eligible under CARES, they are certainly eligible under CRRSA and ARPA funding grants. We are in the process of finalizing a plan, with the FTA, where all community partner relief funding will be reprogramed under the CRRSA and ARPA grants. This correction plan, once finalized, will result in no reduction of federal relief funding to SMART or any of our community partners. Given extraordinary circumstances and expedited nature of the CARES funding, we do not believe that this issue will be a significant risk for future grant funding, however SMART has modified our grant policy manual to ensure a more thorough review of eligible expenses for subrecipients. Contact person responsible for corrective action: Ryan Byrne, CFO Anticipated Completion Date: 12/31/2022

View Audit 49229 Questioned Costs: $1

Finding 51382 (2022-004)

Material Weakness 2022

Alliance Public Schools

NE

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Ele...

Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSERII). The District will obtain the documentation to support the prevailing wage requirements when subject to the Davis Bacon Act and ensure that all expenditures of federal awards have proper documentation to support the expenditure of federal awards.

View Audit 47798

Finding 51366 (2022-001)

Significant Deficiency 2022

South Orange County Community College District

CA

Subrecipient Monitoring Special Tests & Provisions Student Financial Aid

Department of Education, South Orange County Community College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

Department of Education, South Orange County Community College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Education 2022 ? 001 Special Tests and Provisions Recommendation: The District should strengthen internal controls to ensure that they are identifying students who withdraw without notification in a timely manner. Additionally, the District should also establish controls for further review of the Return to Title IV (R2T4) calculations to ensure that the data utilized in preparing the calculation is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to ensure R2T4 calculations are performed within 30 days of the end of the period of enrollment, Saddleback College Financial Aid will review the report that identifies students who withdraw without providing notification to the institution periodically throughout the term. Initially after the freeze date, a second time after the grade posting deadline date for each term, and a third time within 30 days from the day the term ends. Scheduled review dates will also be included on the annual R2T4 Schedule. Further, in order to ensure the data utilized to calculate the R2T4 is accurate, all R2T4 worksheets and supporting documentation will be reviewed by the Senior Financial Aid Specialist or Director, Financial Aid prior to processing the return of funds. In addition, corrected calculations were completed and additional funds were returned, as required.Name(s) of the contact person(s) responsible for corrective action: Anthony Becerra (Saddleback College, Director, Financial Aid) and Christian Alvarado (Saddleback College, Dean, Enrollment Services) Planned completion date for corrective action plan: June 30, 2023 If the Department of Education has questions regarding this plan, please call Richard Kudlik, District Internal Auditor, at (949)582-4647

View Audit 45150

Finding 51323 (2022-001)

Material Weakness 2022

City of Lebanon

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tonya Thayer Contact Phone Number: 1-765-482-1218 Views of Responsible Official: We concur with the finding the City did not have the correct system in place to prevent errors. Description of Corrective Action Plan: From this day for...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tonya Thayer Contact Phone Number: 1-765-482-1218 Views of Responsible Official: We concur with the finding the City did not have the correct system in place to prevent errors. Description of Corrective Action Plan: From this day forward any Federal contracts the City signs that are $25,000 and over will need to be verified by Deputy Clerk Treasurer by looking at the SAM (System for Award Management) to make sure the contractor is not suspended or debarred. Anticipated Completion Date: June 28, 2023

View Audit 51086

Finding 51290 (2022-002)

None 2022

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Individuals Responsible for Corrective Action Plan: Dominique Dye, Mississippi Alliance Grant Administration LaKenya Evans, Mississippi Alliance Grant Administration Corrective Action: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting...

Individuals Responsible for Corrective Action Plan: Dominique Dye, Mississippi Alliance Grant Administration LaKenya Evans, Mississippi Alliance Grant Administration Corrective Action: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies. Anticipated Completion Date: October 1, 2023

View Audit 48169

Finding 51262 (2022-001)

Significant Deficiency 2022

Washoe County

NV

Subrecipient Monitoring Reporting Significant Deficiency

Response Does the Agency Agree with finding?: Yes ? No ? Partially ? If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Cathy Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV ...

Response Does the Agency Agree with finding?: Yes ? No ? Partially ? If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Cathy Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 328-2552 Email: chill@washoecounty.gov

View Audit 42081

Finding 51261 (2022-002)

Significant Deficiency 2022

Edadvance

CT

Subrecipient Monitoring

Department of Health and Human Services 2022-002 Maternal, Infant, and Early Childhood Home Visiting Grant Program ? 93.870 Recommendation: We recommend that management strengthen controls over subrecipient monitoring procedures. Explanation of disagreement with audit finding: There is no disagreeme...

Department of Health and Human Services 2022-002 Maternal, Infant, and Early Childhood Home Visiting Grant Program ? 93.870 Recommendation: We recommend that management strengthen controls over subrecipient monitoring procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Revisit federal regulations with the Grants Development Specialist and the Program Director currently administrating federal grants with subrecipients to develop new procedures/tool for Subrecipients monitoring. After completion of new procedure, final document will be presented to Board of Directors for approval. Name(s) of the contact person(s) responsible for corrective action: Mia Toimil, Director of Finance Abby Peklo, Director of Grants & Special Programs Michelle Anderson, Director of Early Childhood and Family Programs Planned completion date for corrective action plan: We expect to have the correction action plan completed by June 30, 2023. If the Agency has questions regarding this plan, please call Mia Toimil at 860-567-0863 EXT 1157.

View Audit 42830

Finding 51260 (2022-001)

Significant Deficiency 2022

Edadvance

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

To Whom it May Concern: EdAdvance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with th...

To Whom it May Concern: EdAdvance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Maternal, Infant, and Early Childhood Home Visiting Grant Program ? 93.870 Recommendation: We recommend that management retain documentation of verification of suspension or debarment review performed over subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Finance in conjunction with Director of Grants & Special Programs will draft a certification that will act as a verification tool to rule out that potential subrecipients have not been suspended or debarred from doing business with the federal government prior to engaging in any legal contract. The document will be presented to Board of Directors for approval, then it will be shared with all EdAdvance Program Directors to make them aware of this requirement when working with subrecipients. Name(s) of the contact person(s) responsible for corrective action: Mia Toimil, Director of Finance Abby Peklo, Director of Grants & Special Programs Planned completion date for corrective action plan: Expected completed date 06/30/2023.

View Audit 42830

Finding 51255 (2022-001)

Material Weakness 2022

Brown County Schools

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812-988-6601 Views of Responsible Official: Brown County Schools viewed this Internal Controls requirement as being fulfilled by Performance Services, Inc. (PSI) as part of their responsibilities as...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812-988-6601 Views of Responsible Official: Brown County Schools viewed this Internal Controls requirement as being fulfilled by Performance Services, Inc. (PSI) as part of their responsibilities as contractor for their sub-contractor?s certified payroll as it is addressed in PSI?s sub-contractor contract. The sub-contractor sends their certified payroll to PSI who verifies all information including Wage Rate requirements before rendering payment. Brown County Schools did not know that we were to complete this extra step. Description of Corrective Action Plan: Brown County Schools will require notification of certified payroll reviews be sent to us with the monthly work updates after the contractor has reviewed them for accuracy and compliance with prevailing wage requirements. Anticipated Completion Date: Effective immediately at conclusion of the 2020-2022 audit.

View Audit 43527

Finding 51250 (2022-029)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Reporting § 200.1 § 200.303 § 200.332 § 200.501 § 200.521

Reference Number: 2022-029 Prior Year Finding: 2021-027 Federal Agency: U.S. Department Homeland Security State Department Name: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Di...

Reference Number: 2022-029 Prior Year Finding: 2021-027 Federal Agency: U.S. Department Homeland Security State Department Name: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Award Number and Year: 4526-DR-DE (2022), 4566-DR-DE (2022), 4627-DR-DE (2022) Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: DEMA should review and enhance internal controls and procedures to ensure that all required information is included in all subawards, that subrecipients are properly monitored, and that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A contractor has been assigned to develop and implement internal controls to ensure all required information is included in all subawards, that subrecipients are properly monitored, and that evaluation of independent audits is performed. Subaward letters were updated in September 2022 and a monitoring protocol implemented to begin monitoring all subrecipients to date to include an evaluation of independent audits that is documented as part of the monitoring visit. Name(s) of the contact person(s) responsible for corrective action: Tramaine Childs Disaster Recovery Specialist Innovative Emergency Management Inc. 318.278.2813 (Mobile) Tramaine.Childs@iem.com Planned completion date for corrective action plan: September 26, 2022

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Finding 51249 (2022-028)

Material Weakness 2022

State of Delaware

DE

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

Reference Number: 2022-028 Prior Year Finding: No Federal Agency: U.S. Department Homeland Security State Agency: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Publ...

Reference Number: 2022-028 Prior Year Finding: No Federal Agency: U.S. Department Homeland Security State Agency: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Award Number and Year: 4526-DR-DE (2022), 4566-DR-DE (2022), 4627-DR-DE (2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that DEMA enhance internal controls and procedures to ensure that FFATA reporting requirements are met and supporting documentation for submission is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DEMA finance section has created a group account for FFATA reporting using the group email DEMAFiscal@delaware.gov to enable anyone in that section to access, edit, and submit reports as needed. This will ensure that everyone in the finance section has access to information regardless of turnover. This will also share the workload and assist with timely reporting. Name(s) of the contact person(s) responsible for corrective action: Frances Cordell Manager, Support Services (302) 659-2244 (office) (302) 222-6565 (mobile) Planned completion date for corrective action plan: March 20, 2023

View Audit 43524

Finding 51242 (2022-025)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-025 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance ...

Reference Number: 2022-025 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls for FFATA reporting standards, and ensure subawards are reviewed timely. In addition, staff will be assigned to verify information prior to being keyed into FSRS. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51241 (2022-024)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.425 § 200.501 § 200.521

Reference Number: 2022-024 Prior Year Finding: 2021-024 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Tre...

Reference Number: 2022-024 Prior Year Finding: 2021-024 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-10 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should review and enhance internal controls and procedures to ensure that all required information is included in all subawards and provided to the subrecipients, that proper subrecipient monitoring is conducted, and that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has been working to implement corrective action. DSAMH continues to update and enhance policies and procedures to ensure that proper subrecipient monitoring is conducted in accordance with Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

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