Corrective Action Plans

Finding 30402 (2022-001)

Significant Deficiency 2022

Theater Latte Da

MN

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The f...

February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Consolidated Financial Statements Audit Significant Deficiency 2022-001 ? Lack of Segregation of Duties Recommendations ? Management and the Board of Theater Latte Da should continue to be active in monitoring financial reports and activities of the organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments ? Management and the Board of Theater Latte Da will continue to monitor financial reports and activities of the organization to ensure proper oversight and will accept responsibility for the annual consolidated financial statements prior to their issuance. Name(s) and contact person(s) responsible for corrective action: Elisa Spencer-Kaplan, Managing Director. Planned completion date for corrective action plan: Ongoing.

View Audit 24554

Finding 30398 (2022-017)

Significant Deficiency 2022

State of North Dakota

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Departm...

Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Department does allow for other means, such as hard copy verification from the applicant or a third-party, to support eligibility determinations. It is important to note, since fully transitioning to SPACES, no errors have been noted. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date ND Verify will continue to be a source for workers to utilize. FY2024 LIHEAP training will continue to train on the value of using this interface.

View Audit 36677

Finding 30395 (2022-014)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring

Finding: 2022-014 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. DHS acknowledges that the Department of Commerce subawards their pass-through Federal LiHeap funds out to multiple Community Action Agencies and therefore, should be r...

Finding: 2022-014 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. DHS acknowledges that the Department of Commerce subawards their pass-through Federal LiHeap funds out to multiple Community Action Agencies and therefore, should be reported as subawards in the Federal Funds Accountability and Transparency Act (FFATA) reporting. Going forward, the Department will coordinate with the Department of Commerce to ensure proper reporting of these subawards. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: October 2023

View Audit 36677

Finding 30394 (2022-004)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring

Finding: 2022-004 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. Risk assessments were not completed during the audit period because we were unable to go on site to assess the risk at each Community Action Agency due to the global p...

Finding: 2022-004 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. Risk assessments were not completed during the audit period because we were unable to go on site to assess the risk at each Community Action Agency due to the global pandemic and COVID-19 restrictions. The Department of Commerce is in the process of implementing this recommendation as we are now able to perform onsite monitoring to assess the risk at each Community Action Agency due to COVID-19 restrictions having subsequently been lifted. Contact Person: Alison Widmer, Director of Administrative Services Anticipated Completion Date: December 31, 2022

View Audit 36677

Finding 30393 (2022-021)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.344

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect perio...

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.

View Audit 36677 Questioned Costs: $1

Finding 30392 (2022-035)

Significant Deficiency 2022

State of North Dakota

ND

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.

View Audit 36677

Finding 30375 (2022-006)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-006 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures will be developed in cooperation with the integrated Department of Health a...

Finding: 2022-006 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures will be developed in cooperation with the integrated Department of Health and Human Services audit division to designate responsibility and processes for subrecipient monitoring activities during the award period. Contact Person: Karol Riedman, Assistant CFO and Amanda Westlake, Audit Manager Anticipated Completion Date: June 30, 2023

View Audit 36677

Finding 30374 (2022-005)

Material Weakness 2022

State of North Dakota

ND

Subrecipient Monitoring Eligibility Reporting § 200.303 § 200.332

Department of Health Finding: 2022-005 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures and additional internal controls have been added to e...

Department of Health Finding: 2022-005 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures and additional internal controls have been added to ensure all required award information is communicated to subrecipients, to the extent this information is available. Contact Person Karol Riedman, Assistant CFO Anticipated Completion Date Completed

View Audit 36677

Finding 30371 (2022-007)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.332

Finding: 2022-007 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly the Department of Health) agrees with this recommendation. Procedures will be implemented to ensure all subrecipients obtain audits or a ce...

Finding: 2022-007 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly the Department of Health) agrees with this recommendation. Procedures will be implemented to ensure all subrecipients obtain audits or a certification that an audit is not required in accordance with 2 CFR 200 Subpart F. Contact Person: Karol Riedman, Assistant CFO Anticipated Completion Date: June 30, 2023

View Audit 36677

Finding 30328 (2022-001)

Significant Deficiency 2022

Western Connecticut Area Agency on Aging, Inc.

CT

Subrecipient Monitoring § 200.332

Finding No. 2022-001 (Repeat of 2021-004) Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 Special Programs for the A...

Finding No. 2022-001 (Repeat of 2021-004) Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 ? American Rescue Plan Act for Special Programs for the Aging - Title III, Part C -Nutrition Services 93.045 COVID-19 - Consolidated Appropriations Act for Special Programs for the Aging - Title III, Part C -Nutrition Services 93.045 Nutrition Services Incentive Program 93.053 Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion Services 93.043 National Family Caregiver Support - Title III, Part E 93.052 Social Services Block Grant 93.667 Coronavirus Relief Fund 21.019 Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: State of Connecticut Department of Aging and Disability Services Description of Finding: The audited financial statements of subrecipients reviewed during the audit did not appropriately identify federal subawards passed through by the Agency. Statement of Concurrence: WCAAA concurs with the audit finding. Corrective Action: In the past, the Agency provided confirmations to subrecipients as requested. Going forward, the source of funding along with the breakout by federal assistance listing number will be clearly communicated to all subrecipients. The Agency will also ensure that reported expenditures by each subrecipient reconciles to the Agency?s advances to that subrecipient during the review of the subrecipient audit reports. WCAAA took corrective action but due to the timing of the subrecipients fiscal year they did not provide updated information to their auditor. This has been addressed with the subrecipient?s leadership and will be corrected in their next audit. Name of Contact Person: Spring Raymond, Interim Executive Director, 203-757-5449, sraymond@wcaaa.org Projected Completion Date: September 30, 2023

View Audit 34409

Finding 30323 (2022-026)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303

Finding: 2022-026 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? All ESSER I awards issued with discretionary funds as well as all a...

Finding: 2022-026 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? All ESSER I awards issued with discretionary funds as well as all awards funded at $25K but less than $30K have been reported to FFATA. ? When an award is made, the grant manager includes all information including the date the grant award was created on the FFATA batch upload spreadsheet for that month. ? Before the end of the following month, the prior month?s FFATA spreadsheet is uploaded to the Federal Funding Accountability and Transparency Act Subaward Reporting System. ? Clarification is included in the process to ensure the accurate amount is reported and the amount reported for ESSER III has been updated within FFATA. We believe the implementation of this process will eliminate the inconsistencies and errors occurring across programs so this report is done timely and accurately. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Process change was implemented on September 1, 2022

View Audit 36677

Finding 30321 (2022-029)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303

Finding: 2022-029 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? When an award is made, the grant manager includes all information i...

Finding: 2022-029 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? When an award is made, the grant manager includes all information including the date the grant award was created on the FFATA batch upload spreadsheet for that month. ? Before the end of the following month, the prior month?s FFATA spreadsheet is uploaded to the Federal Funding Accountability and Transparency Act Subaward Reporting System. ? Clarification is included in the process to ensure the accurate amount is reported. We believe the implementation of this process will eliminate the inconsistencies and errors occurring across programs so this report is done timely and accurately. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Process change was implemented on September 1, 2022

View Audit 36677

Finding 30320 (2022-028)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-028 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The Department of Public Instruction has multiple individuals who watch for changes to federal regulations. The budget period requirement was...

Finding: 2022-028 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The Department of Public Instruction has multiple individuals who watch for changes to federal regulations. The budget period requirement was missed by DPI and we appreciate the State Auditor?s Office for identifying this. Immediately upon having this been pointed out to us we added the information to our grant award notifications. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Change to grant award notifications was implemented in October 2022

View Audit 36677

Finding 30319 (2022-027)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-027 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The risk assessment process has been completed for Comprehensive Literacy State Development awards for the 2023-2024 school year. The departme...

Finding: 2022-027 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The risk assessment process has been completed for Comprehensive Literacy State Development awards for the 2023-2024 school year. The department is contracting with the Vander Weele Group to assist the department in designing a comprehensive federal programs monitoring system, which will take into account the sub-recipient risk. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date 2022-2023 risk assessments for Comprehensive Literacy will be finalized by March 31, 2023.

View Audit 36677

Finding 30317 (2022-032)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.

View Audit 36677 Questioned Costs: $1

Finding 30316 (2022-031)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-031 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The risk assessment process has been completed for Supporting Effective Instruction awards for the 2023-2024 school year. The department is c...

Finding: 2022-031 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The risk assessment process has been completed for Supporting Effective Instruction awards for the 2023-2024 school year. The department is contracting with the Vander Weele Group to assist the department in designing a comprehensive federal programs monitoring system, which will take into account the sub-recipient risk. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date 2022-2023 risk assessments for Supporting Effective Instruction will be finalized by March 31, 2023.

View Audit 36677

Finding 30294 (2022-024)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-024 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Pe...

Finding: 2022-024 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Implemented in February 2021

View Audit 36677

Finding 30289 (2022-023)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-023 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Pe...

Finding: 2022-023 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. When this issue was pointed out to us in the prior audit in February of 2021, we immediately made the change to our grant awards. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Implemented in February 2021

View Audit 36677

Finding 30288 (2022-022)

Material Weakness 2022

State of North Dakota

ND

Subrecipient Monitoring Cash Management Procurement, Suspension & Debarment § 200.208 § 200.303 § 200.339

Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements establ...

Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements established by FSRS?s website. The Block Award, or the federal award which reimburses for meals claimed, will be reported after the meals have been claimed in NDFoods and paid in Peoplesoft. NDDPI will report the payments already made for FY 2023 and will work with our NDIT programmers to allow us to create an auto-generated report from NDFoods that will upload into the FSRS website according to FSRS?s template. To enter expenditure data by month in FSRS, Awardees are encouraged to complete a template to upload the required data. Unfortunately, NDDPI is aware of an issue with this template caused by the need for a 4-digit extension number. The lack of 4-digit zip code extensions with our rural sub-recipients is responsible for throwing this error in the upload. To complete a successful upload, NDDPI will omit any sub-recipients missing the 4-digit zip code extension from the monthly data or template and add them to the report with a manual entry on the website. The Director of CN and the CN Technology Coordinator will work with NDIT to program the needed reports from NDFoods. The Administrative Officer and the Account/Budget Specialist from the Fiscal Management office will be responsible for completing the upload and entering any manual data. After we have a defined set of steps to follow, we will create a written process and edit as needed. Contact Person Linda Schloer, Director, Child Nutrition and Food Distribution Programs Scott Egge, Technology Coordinator, Child Nutrition Kim Vega, Administrative Officer III, Fiscal Management Leon Rauser, Account/Budget Specialist, Fiscal Management Anticipated Completion Date Begin manual process procedure, 04/01/2023, enter sub-recipient data monthly from October 2022 forward until an automated process can be obtained. Autogenerated process date is uncertain, NDDPI will work with NDIT to establish an automated process as soon as IT?s schedule allows and testing is completed.

View Audit 36677

Finding 30287 (2022-033)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.331 § 200.521

Finding: 2022-033 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. For the FY 2021 audits we increased the emphasis on reviewing subrecipient?s single audits. We had a 100% response rate on our audit survey and revi...

Finding: 2022-033 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. For the FY 2021 audits we increased the emphasis on reviewing subrecipient?s single audits. We had a 100% response rate on our audit survey and reviewed submitted reports in a timely manner. We still have some subrecipients who have not completed their FY 2021 audits do to various reasons. We check in with these entities on a quarterly basis to get updates on the status of their audits. We are on track for similar results for the FY 2022 audits. Contact Person Jamie Mertz, Director of Fiscal Services Anticipated Completion Date Already implemented

View Audit 36677

Finding 30249 (2022-002)

None 2022

Burleigh County

ND

Subrecipient Monitoring Period of Performance § 200.1 § 200.332 § 200.414

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE Condition: Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of th...

2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE Condition: Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Corrective Action Plan: We agree with the recommendation. Burleigh County has implemented new policies and procedures in 2023 regarding subrecipient monitoring. Anticipated Completion Date: FY 2023

View Audit 25499

Finding 30237 (2022-001)

Significant Deficiency 2022

Spartanburg Regional Healthcare System Foundation

SC

Reporting Subrecipient Monitoring

Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-t...

Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-tier subawards into the FSRS. In addition, Spartanburg Regional Healthcare System Foundation staff with oversight of grant compliance have attended training for federal grant compliance. Completion Date: August 15, 2022

View Audit 35246

Finding 30235 (2022-001)

Significant Deficiency 2022

City of Temecula

CA

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

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023

View Audit 31818

Finding 30233 (2022-003)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.

View Audit 31815

Finding 30232 (2022-002)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with Chromebooks and other technology needed to access instruction and recognizes the need for improved inventory tracking practices by all staff.

View Audit 31815

Corrective Action Plans

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